CLA-2-61:OT:RR:NC:N3:358
Ms. Ivory Wong
American Eagle Outfitters
401 Fifth Avenue
New York, NY 10016
RE: The tariff classification of a girl’s hoodie from China and other countries.
Dear Ms. Wong:
In your letter dated November 3, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style Number 2641 is described as a girl’s full-zip hoodie. The upper body garment is constructed of finely knit 80% cotton, 20% polyester lightweight French terry printed fabric. The garment features a lined hood, a full front opening secured with a zipper closure, long sleeves with rib-knit cuffs, kangaroo pockets above the waist and a rib knit bottom. The submitted sample is a girl’s size medium.
You inquire if the article is a girl’s jacket. While the garment has certain characteristics of a jacket we find that the item is a fashion layer piece. The shell fabric does not afford sufficient protection against the elements to be considered as a jacket.
The applicable subheading for Style Number 2641 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, woman’s or girls’, other . The rate of duty will be 16.5 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division