CLA-2-62: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 woven varsity jacket from China.
Dear Ms. White:
This letter replaces NY N144575, dated January 31, 2011, which contains a clerical error with respect to certain outer shell construction which is, in fact, woven and not knit, as indicated in the letter. A corrected ruling follows. The resubmitted sample will be returned to you.
The 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 woven 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 front opening secured with a heavy duty zipper, side slash pockets and a mostly rib-knit bottom. The jacket has embroidered words on one upper left chest area and letter embroidery and appliqué work on the center of the back panel.
The jacket is an article of mixed components, the essential characteristics of which is imparted by the outer shell woven fabric.
You inquire whether the presence of a water resistant lining qualifies the garment for classification as a water resistant jacket. The polyester lining covers the interior shell except for interior portions of the garment on both sides of the zipper opening. Because the entire interior shell does not have a water resistant lining, the article cannot be classified as a water resistant jacket.
The applicable subheading for Style RHKT-6040 will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, other than those of heading 6203, of man-made fibers, other, other, other, other, boys’. 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,
Robert B. Swierupski
Director
National Commodity Specialist Division