CLA-2-39:OT:RR:NC:N3:354
Ms. Gita Yao
Milgram & Company Ltd.
400-645 Wellington
Montreal, QC H3C 0L1, Canada
RE: The tariff classification of garments from China.
Dear Ms. Yao:
In your letter dated July 2, 2013, you requested a tariff classification ruling on behalf of your client, Ganka Inc.
Style 57-WP-950 is man’s full fingered insulated mitt with a palmside constructed of cellular plastic coated knit polyester fabric. The backside and the cuff are constructed of 100% nylon woven fabric. The mitt features a drawstring tightener in the gauntlet hem, a partially elasticized wrist with an adjustable backside textile strap, a hook and clasp, a nose wipe, a separate additional lining and a dedicated removable polyester fleece liner glove which attaches by means of a hook and loop tape. The essential character of the mitt is imparted by the cellular plastic coated knit fabric palmside material.
Style 57-1032-NB is a man’s lined and insulated full fingered glove constructed of deerskin suede leather. The glove features fourchettes, an elasticized wrist, a hook and clasp, and plastic coated fabric reinforcements on the index finger and the palm extending up the thumb.
Style 87-R-88-PU is a unisex rain jacket and trouser composed of 100% polyester knit fabric. The garments have a visible polyurethane coating on the outer surface, which is visible to the naked eye, but does not completely obscure the underlying fabric. The jacket has a full front opening that is secured by a zipper closure, which extends to the top of the collar, and a hood with draw string tightening; the hood can be rolled up and stored within the collar by a hook and loop closure. The jacket features long sleeves with hook and loop adjustment tabs at the cuff, two pockets with flaps at the waist, and a drawstring tightening through the bottom hem. The trousers feature an elasticized waistband, a slash pocket on each side, and hemmed leg opening with adjustable snaps.
The applicable subheading for style 57-WP-950 will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories (including gloves): other: other: other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for style 57-1032-NB will be 4203.29.3020, HTSUS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: men’s: lined. The rate of duty will be 14 percent ad valorem.
The applicable subheading for the jacket, style 87-R-88-PU, will be 6113.00.9030, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Coats and jackets: Other: Women’s or girls’. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the trousers, style 87-R-88-PU, will be 6113.00.9052, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Women’s or girls’. The rate of duty will be 7.1 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 Lisa Anschlowar at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division