CLA-2-61:OT:RR:NC:N3:357
Ms. Lesa Hubbard
JCPenney Purchasing Corporation
6501 Legacy Drive, MS 4202
Plano, TX 75024
RE: The tariff classification of a boys’ knitted jacket from various countries
Dear Ms. Hubbard:
In your letter dated March 14, 2019, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style PPK 201468 is a boys’ hip-length jacket constructed from 100% polyester, knit fabric. The jacket features a full front opening with a zipper closure that extends to the top of a standup collar; long, tapered, hemmed sleeves; pockets below the waist; and a straight, hemmed bottom.
The applicable subheading for style PPK 201468 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), other than those of heading 6103: Of man-made fibers: Other: Other: boys’. The rate of duty will be 28.2% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division