CLA-2-62:OT:RR:NC:TA:358
Ms. Yammie Yue
Takson Garment Mfg. Co., Ltd.
Rm. 512-513, 5/F
South Wing, Harbour Centre Tower 1
1 Hok Cheung Street, Hunghom
Kowloon, Hong Kong
RE: The tariff classification of a girl’s jacket from China.
Dear Ms. Yue:
In your letter dated December 3, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style G11221RT, is a girl’s hip-length outerwear jacket made from a 100% polyester woven shell fabric quilted to a nonwoven batting. The jacket has a full front opening with a heavy duty zipper closure, a detachable hood with faux fur edging, one snap side slash pockets at the waist and a woven acetate lining. The jacket’s quilt stitching consists of an approximately 5” wide vertical banded pattern.
You indicated that the shell fabric has a polyurethane coating and is water resistant.
If meeting the requirements for water resistance described in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading for Style G11221RT will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The rate of duty will be 7.1 percent ad valorem.
If not meeting the requirements for water resistance described in HTSUS Chapter 62 Additional U.S. Note 2, the applicable subheading for Style G11221RT will be 6202.93.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other girl’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 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,
Thomas J. Russo
Director
National Commodity Specialist Division