CLA-2-61:OT:RR:NC:3:358
Ms. Regina White
KHQ Investment LLC
1359 Broadway 21st Floor
New York, NY 10018
RE: The tariff classification of a boy’s knit jacket from China.
Dear Ms. White:
In your letter dated January 20, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style # RHKT-6040 is a toddler boy’s varsity style jacket. The outer shell, except for the sleeves is constructed of 75% polyester, 25% rayon knit fabric. The sleeves are made of cellular plastic that has a polyester backing. The jacket has a polyfill interior and a polyester woven lining. The garment features a stand-up collar, a full frontal opening secured with a heavy duty zipper, side slash pockets and a mostly rib-knit bottom. The jacket has embroidered words on the left chest and a patch on the back panel.
The jacket is an article of mixed components, the essential characteristics of which is imparted by the outer shell knit fabric.
You inquire whether the presence of a water resistant lining qualifies the garment for classification as a water resistant jacket. The classification of the article as knitwear in heading 6101 precludes this outcome.
The applicable subheading for Style #RHKT-6040 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other, boys’. 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 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division