Mr. Sean Schipper
28W079 Industrial Ave
Lake Barrington, IL 60010
RE: The tariff classification of unisex jackets from China
Dear Mr. Schipper:
In your letter dated September 13, 2019, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style NASA Hoodie is a unisex jacket constructed from 65% polyester and 35% cotton knitted fabric, napped on the inside. The jacket features a full front opening secured with a zipper closure, a lined hood, long sleeves with ribbed knit cuffs, split kangaroo pockets below the waist, and a close-fitting, ribbed knit bottom. You state that the same garment will be available in both adult and youth sizes.
The applicable subheading for the submitted sample in adult sizes will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets, windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the submitted sample in youth sizes will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets, windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Girls’. The rate of duty will be 28.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6102.30.2010 and 6102.30.2020, HTSUS, unless specifically excluded, are subject to an additional 15 percent 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 6102.30.2010 and 6102.30.2020, 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 Deanna Boldt via email at [email protected].
Steven A. Mack
National Commodity Specialist Division