The tariff classification of a women’s suit-type jacket from the Philippines

N362503
July 14, 2026
CLA-2-61:OT:RR:NC:N3:356
CATEGORY: Classification
TARIFF NO.: 6104.33.2000
Ms. Kristina Rodriguez J. Crew Group 225 Liberty Street New York, NY 10281 RE: The tariff classification of a women’s suit-type jacket from the Philippines Dear Ms. Rodriguez: In your letter dated June 23, 2026, you requested a tariff classification ruling. Your sample will be returned as you requested. Style 274224 is a women’s upper body garment constructed from 100 percent polyester knit fabric. It is constructed from four panels sewn together lengthwise and features a right-over-left, full front opening with four button closures, which are reinforced with knotted thread and smaller buttons on the garment’s inner surface; a self-fabric spread collar with curved edges; long, hemmed sleeves; two patch pockets on the front panels below the waist; a center back seam flanked by two two-inch-long vertical tack stitches that extend down from the back neckline; and a straight, hemmed bottom. The body and sleeves are lined with 100 percent polyester woven fabric. The applicable subheading for Style 274224 will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Women’s and girls’… suit-type jackets, blazers…, knitted or crocheted: Suit type jackets and blazers: Of synthetic fibers: Other. The general rate of duty will be 28.2 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the

classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Maryalice Nowak at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division