CLA-2-61:OT:RR:NC:N3:358
Ms. Donna Arloro
Phillips Van Heusen
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of an infant’s jacket from China.
Dear Ms. Arloro:
In your letter dated November 29, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style #7112520 is a jacket secured by a heavy duty zipper. The garment features a placket with a left over right 3 hook and loop closures, a permanently attached hood, a knit lining, long sleeves with rib-knit cuffs attached to the inner lining, a small embroidered patch on the left arm and a back yoke. The jacket has patch pockets at the waist with a flapped snap closure. The hood has a knit lining. You state that this jacket is 100% polyurethane over an underlying knit polyester fabric. The coating completely obscures the underlying fabric. The sample is a babies’ size 12 months.
The applicable subheading for Style #7112520 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The rate of duty will be 16 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,
Thomas J. Russo
Director
National Commodity Specialist Division