N276783 N2 Ruling Active

The tariff classification of a woman’s garment from China

Issued July 20, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

The garment is constructed from 94% polyester 6% spandex knit fabric. The lined garment features a round neckline, a zippered full front opening, two armholes and two pockets below the waist. The cape extends below the elbow and has multiple tiers of fringe throughout the front and back panels. The garment is worn over other clothing for warmth and protection from the weather.

CBP rationale

The applicable subheading for Style QVV8C919 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers; other; other.

Full text

N276783 July 20, 2016 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Polly Chow BCBG Max Azria Group LLC 2761 Fruitland Avenue Vernon, CA 90058 RE: The tariff classification of a woman’s garment from China Dear Ms. Chow: In your letter dated June 6, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. The sample submitted, Style QVV8C919, is a woman’s faux suede fringe cape. The garment is constructed from 94% polyester 6% spandex knit fabric. The lined garment features a round neckline, a zippered full front opening, two armholes and two pockets below the waist. The cape extends below the elbow and has multiple tiers of fringe throughout the front and back panels. The garment is worn over other clothing for warmth and protection from the weather. The applicable subheading for Style QVV8C919 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers; other; other.   Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →