CLA-2-61:OT:RR:NC:N3:357
Ms. Elisa White
Jacobs & Tuner Ltd.
Vermont House
149 Vermont Street
Kinning Park
Glasgow, UK
RE: The tariff classification of a boy’s jacket from China
Dear Ms. White:
In your letter dated January 5, 2016, you requested a tariff classification ruling. Your sample will be returned. Style MCFLFLL20001 is a boy’s jacket constructed from 100% polyester knit fabric. The garment features a full front opening secured with a zipper closure, a hood, long sleeves with elasticized tightening at the cuff, zipper pockets below the waist and a close-fitting hemmed bottom. The applicable subheading for style MCFLFLL20001 will be 6101.30.2020, 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, knitted or crocheted: other than those of heading 6103: Of man-made fibers: Other: Other: Boys’. The rate of duty is 28.2 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 via email at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division