CLA-2-61:OT:RR:NC:3:358
Ms. Karen Wilder
The Gymboree Corporation
300 Howard Street
San Francisco, CA 94105
RE: The tariff classification of children’s jackets from Vietnam and Indonesia.
Dear Ms. Wilder:
In your letter dated November 24, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Ref #KB56029 is a boy’s “peacoat-style” jacket constructed of woven cotton canvas fabric. The jacket features notched lapels, a left over right double breasted full frontal opening with six buttons, long sleeves with hemmed cuffs, side seam pockets at the waist and a hemmed bottom. The jacket also features two panels in the back and front and a back vent.
Ref# 51897 is a girl’s suit-type jacket constructed of woven cotton sateen fabric. The polyester taffeta lined jacket features a round neckline with a collar that fastens through a loop at the top of the neckline that gives an impression of a bow. The full frontal right over left opening has a snap closure at the neck and a two button closure, short hemmed sleeves, front side vertical pockets and a hemmed bottom.
The applicable subheading for Ref #KB56029 will be 6201.92.2041, 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, (including padded, sleeveless jackets), other those of heading 6203:overcoats, carcoats, capes, cloaks and similar coats: of cotton: other, other: blue denim: boys’. The rate of duty will be 9.4 percent ad valorem.
The applicable subheading for Ref# 51897 will be 6204.32.2040, Harmonized Tariff Schedule of the United States (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 cotton: other, other: girls’. The rate of duty will be 9.4 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