CLA-2-61:OT:RR:NC:N3:348
Mark Blake
L.L. Bean
15 Casco St.
Freeport, ME 04033
RE: The tariff classification of boys’ jacket from Vietnam.
Dear Mr. Blake:
In your letter, dated November 1, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested.
Product IG # 120150 is described as a Kid’s Mixed Media Jacket. The garment is constructed of 100% knit polyester fabric and 100% woven nylon fabric. The jacket has a hood, a full front opening with zipper closure, long sleeves, slash pockets at the waist and a hemmed bottom. The sleeves and side panels are constructed of knit fabric. The balance of the garment is constructed of woven fabric. The essential character is imparted by the knit fabric.
The applicable subheading for Product IG # 120150 will be 6201.13.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other: other: boys’. The duty rate 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division