N287733 N2 Ruling Active

The tariff classification of women’s garments from Indonesia

Issued July 24, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.43.1078, 6110.30.3059

Headings: 6211, 6110

Product description

Your samples will be returned. Style JM85216 is a woman’s upper body garment constructed from 58% rayon, 41% polyester, and 1% spandex woven fabric. The unlined jacket features a full front opening secured with a single button closure, ¾ length hemmed sleeves, a V-neckline, and a hemmed bottom. The jacket extends from the shoulders to the hip area. Style AL725300001 is a woman’s cardigan constructed from 100% polyester faux shearling. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features two front panels, four side panels (two on either side), one back panel, and a back yoke. Additional features include a fold over collar with lapels, a full front opening without closure, long hemmed sleeves, two pockets at the waist with zipper closures (one on either side), and a finished hem. The garment extends to below the waist.

CBP rationale

The applicable subheading for style JM85216 will be 6211.43.1078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202. The applicable subheading for style AL725300001 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s and girls’: Other.

Full text

N287733 July 24, 2017 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.1078; 6110.30.3059 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of women’s garments from Indonesia Dear Ms. Li: In your letter dated June 26, 2017, you requested a tariff classification ruling. Your samples will be returned. Style JM85216 is a woman’s upper body garment constructed from 58% rayon, 41% polyester, and 1% spandex woven fabric. The unlined jacket features a full front opening secured with a single button closure, ¾ length hemmed sleeves, a V-neckline, and a hemmed bottom. The jacket extends from the shoulders to the hip area. Style AL725300001 is a woman’s cardigan constructed from 100% polyester faux shearling. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features two front panels, four side panels (two on either side), one back panel, and a back yoke. Additional features include a fold over collar with lapels, a full front opening without closure, long hemmed sleeves, two pockets at the waist with zipper closures (one on either side), and a finished hem. The garment extends to below the waist. The applicable subheading for style JM85216 will be 6211.43.1078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 percent ad valorem.  The applicable subheading for style AL725300001 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s and girls’: Other. The rate of duty will be 32 percent ad valorem. 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 the 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 Kimberly Rackett via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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