Base
N2878912017-08-01New YorkClassification

The tariff classification of a woman’s suit-type jacket from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a woman’s suit-type jacket from China

Ruling Text

N287891 August 1, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.33.2000 Ms. Heather Fust Stafford Textiles Limited 1 Eva Road Suite 101 Toronto, Ontario, Canada M9C 4Z5 RE: The tariff classification of a woman’s suit-type jacket from China Dear Ms. Fust: In your letter dated June 26, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style DP465W, is a woman’s suit-type jacket constructed from 69 percent polyester and 21percent spandex knit fabric. The garment has more than three panels, two of which are in the front, sewn together lengthwise. The suit-type jacket features a lapel collar with self-fabric facing, a draped full front opening with no means of closure, long hemmed sleeves, and a hemmed bottom. The garment extends to below the waist. You suggested classification as a blazer under heading 6204, HTSUS however, the garment is constructed of a knit fabric and is properly classified in heading 6104, Harmonized Tariff Schedule of the United States (HTSUS), Articles of apparel…, knitted or crocheted. The applicable subheading for style DP465W will be 6104.33.2000, HTSUS, which provides for Women’s suit-type jackets, knitted: Of synthetic fibers: Other. The rate of duty will be 28.2 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 Renée Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division