CLA-2-61:RR:NC:3:358
Mr. Paul Anuschat
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208-8829
RE: The tariff classification of men’s and boys’ jackets from China.
Dear Mr. Anuschat:
In your letter dated August 14, 2007, on behalf of Fred Meyer Inc. /The Kroger Co., you requested a classification ruling. As requested, the samples will be returned to you.
You have submitted five samples. Style 5122 is a boy’s jacket constructed of knit polyester fabric. The jacket has a lined hood, contrasting panels on the top of the shoulders and underneath arm area of the sleeve, full frontal opening secured with a zipper closure, long sleeves with hemmed cuffs, front kangaroo pockets and hemmed bottom. This garment is designed to be worn over other clothing for protection against the elements.
Style 5121 is a boy’s jacket constructed of knit polyester fabric. The jacket has a lined hood, full frontal opening secured with a zipper closure, long sleeves with capped bottoms, side slash zippered pockets and a capped bottom. This garment is designed to be worn over other clothing for protection against the elements.
Style 5126 is a boy’s jacket constructed of knit polyester fabric. The jacket has a stand-up collar, full frontal opening secured with a zipper closure, woven nylon overlays on the chest pocket and top of shoulders, long sleeves with hemmed cuffs, side slash zippered pockets, a small zip-closure left chest pocket and a hemmed bottom. This garment is designed to be worn over other clothing for protection against the elements.
Style 965-500 is a men‘s jacket constructed from 100% polyester, finely knit pile fabric napped on the inside and outside surfaces. The jacket has a self-fabric stand up collar; a full front opening with a zippered closure; long, tapered, raglan sleeves; zippered pockets below the waist; and a close fitting bottom. This garment is designed to be worn over other clothing for protection against the elements.
Style 5065 is a men‘s jacket constructed from 100% polyester, finely knit pile fabric napped on the inside and outside surfaces. The jacket has a mesh lined self-fabric, hood with a drawstring; a full front opening with a zippered closure; long, tapered, raglan sleeves; a zippered pocket on the left sleeve; pouch pockets below the waist; and a close fitting bottom. This garment is designed to be worn over other clothing for protection against the elements.
The applicable subheading for styles 5122, 5121 and 5126 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for overcoats, carcoats, capes cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other those of heading 6103: of man-made fibers: other: other: boys’. The duty rate will be 28.2 percent ad valorem.
The applicable subheading for Styles 965-500 and 5065 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), 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: other: men’s. The rate of duty is 28.2% 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/.
Styles 5122, 5121, 5126, 965-500 and 5065 fall within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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