CLA-2-62:OT:RR:NC:N3:353
Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, Pennsylvania 19112-1404
RE: The tariff classification of a unisex child’s jacket from China.
Dear Ms. Fox:
In your letter dated November 19, 2008 on behalf of Children’s Apparel Network, you requested a classification ruling. The sample which you submitted is being returned as requested.
Style SMH4405 is a toddler size jacket made of 100 percent woven polyester fabric, coated on the outer surface with polyurethane compact plastic material that completely obscures the underlying fabric. The bomber-style jacket has a stand-up collar, snaps on each cuff and a full front zipper closure.
The applicable subheading for Style SMH4405 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric." The duty rate will be 3.8% 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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division