CLA-2-62:OT:RR:NC:N3:358
Mr. Sean Schipper
Aeromax, Inc.
28W079 Industrial Ave.
Lake Barrington, IL 60010
RE: The tariff classification of a children’s jumpsuit from China.
Dear Mr. Schipper:
In your letter dated February 12, 2020, you requested a tariff classification ruling on behalf of Aeromax Inc. The sample will be retained for training purposes.
The submitted sample, style #BOE-810 identified as a “unisex jumpsuit with hoodie,” is a one piece garment composed of 100 percent polyester fabric. The hooded garment extends from the head down to the ankles featuring a rear zipper closure, long hemmed sleeves with graphic designs on each side of the shoulders and a straight hemmed bottom with two deep front pockets. You state that this garment will be manufactured in 2 to 3 youth sizes.
The applicable subheading for style #BOE-810 will be 6211.43.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits…Other garments, women’s or girls’: Coveralls, jumpsuits and similar apparel: Other: Girls’." The duty rate will be 16% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6211.43.1020, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6211.43.1020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division