U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a woman's raincoat and awoman's blouse from Hong Kong.
NY 856523 October 12, 1990 CLA-2-62:S:N:N3I:357 856523 CATEGORY: Classification TARIFF NO.: 6202.19.0040; 6206.10.0040 Mr. Eric Jones Eric Jones Customs Brokerage 5777 W. Century Blvd. Suite 380 Los Angeles, CA 90045 RE: The tariff classification of a woman's raincoat and a woman's blouse from Hong Kong. Dear Mr. Jones: In your letter dated September 21, 1990, on behalf of California Fashions Industries, Inc., you requested a tariff classification ruling. Two samples were submitted as follows: Style number 740720C is a woman's woven unlined 100 percent silk fabric raincoat. The garment has long sleeves, a full frontal opening secured by four large buttons and a lapel style collar. There are two large front pockets with buttoned flaps located below the waist. A self-fabric detachable belt is held to the garment by belt loops. Style number 733795S, which you describe as a "waist length jacket", is a woman's overblouse-style blouse. It is manufactured from a 100 percent silk, woven fabric, and features long sleeves without cuffs; a full frontal opening secured by two buttons at the waist ( one of which is concealed) and two, free- hanging, self-fabric tabs, also located at the waist, which can be tied together. The blouse also features a V-shaped neckline without any collar treatment; shoulder pads; four pleats extending downward from the shoulder seams; a horizontal seam extending completely around the waist; and a straight bottom. The garment is not designed for wear over other outer garments. The samples are being returned to you as you have requested. The applicable subheading for the raincoat will be 6202.19.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, car-coats and similar articles, of other textile materials, of silk, containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 3 percent ad valorem. The applicable subheading for the blouse will be 6206.10.0040, HTS, which provides for women's or girls' blouses, shirts and shirt-blouses, of silk or silk waste, other, containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 7.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport