Customs Ruling NY N332687 - The tariff classification of a woman’s suit-type jacket from China

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 N332687
May 17, 2023

Type : Classification • HTSUS : 6204.33.5010; 9903.88.15

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

Mr. John M. Peterson
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006

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

Dear Mr. Peterson:

In your letter dated April 19, 2023, you requested a tariff classification ruling on behalf of your client, Corwik Group Inc. Your sample will be returned.

Style 1611 is a woman’s suit-type jacket constructed from 100% polyester 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, ¾ length sleeves, and two pockets below the waist. The garment extends from the shoulders to the hip area. Although you requested classification of style 1611 under heading 6211, 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 style 1611 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.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.33.5010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6204.33.5010, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.

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/current.

At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.

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 Kimberly Rackett at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division