Customs Ruling NY N250041 - The tariff classification of a woman’s suit-type jacket from India

search within category:where physical possession required, when goods bailment. BMW NA points statutory language same condition drawback place 1985, when Customs issued C.S.D. 85-52 (Aug. 16, 1985). That provision, 19 U.S.C. § 1313(j)(2), provided goods “possession party claiming drawback.” As explained above, CBP has consistently interpreted language mean owner goods retains dominion control over goods while goods entrusted another, bailee, bailee, FTZ operator has any rights goods beyond bailee.

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NY N250041
Feb 26, 2014

Type : Classification • HTSUS : 6204.33.5010

CLA-2-62:OT:RR:NC:N3:360

Ms. Christina Stemley
Eddie Bauer
10401 NE 8th Street
Ste 500
Bellevue, WA 98004

RE: The tariff classification of a woman’s suit-type jacket from India

Dear Ms. Stemley:

In your letter dated January 29, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.

Item 011-7064 is a woman’s suit-type jacket constructed from 96% nylon and 4% spandex woven fabric. The unlined jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a full front opening secured by four button closures, long sleeves and two pockets below the waist. Although you requested classification of item 011-7064 under heading 6202, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of a suit-type jacket under heading 6204, HTSUS. Consequently, the applicable subheading for item 011-7064 will be 6204.33.5010, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of synthetic fibers: Other: Women’s. The rate of duty will be 27.3 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 http://www.usitc.gov/tata/hts/.

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 at (646) 733-3051.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division