CLA-2-61:OT:RR:NC:N3:358
Ms. Fran Jeglinski
Global International Inc.
155-06 South Conduit Avenue
Jamaica, NY 11434
RE: The tariff classification of children’s and men’s knit jackets from China.
Dear Ms. Jeglinski:
In your letter dated November 4, 2013, on behalf of your client Freeze, Division of Central Mills, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted four samples. Item: 1U48 is an infant’s hoodie style jacket constructed of 60% cotton, 40% polyester fabric that is brushed on the inside surface. The jacket features a self-fabric hood with a mesh visor, a full frontal opening with a zippered closure, long sleeves with rib-knit cuffs and a close fitting rib-knit bottom. The front, hood and visor of the garment are screen printed. The style is sized for babies’ 12-24 months.
Item: 3B34 is a children’s uni-sex hoodie style jacket constructed of 60% cotton, 40% polyester fabric that is brushed on the inside surface. The jacket features a self-fabric hood with a mesh visor, a full frontal opening with a zippered closure, long sleeves with rib-knit cuffs, side slash pockets and a close fitting rib-knit bottom. The front, back, sleeves, hood and visor of the garment are screen printed. The style is sized for children small (5/6), medium (7/8) and large (10-12).
Item: 4N29 is a men’s hoodie style jacket constructed of 60% cotton, 40% polyester fabric that is brushed on the inside surface. The jacket features a self-fabric hood, a full frontal opening with a zippered closure, long sleeves with rib-knit cuffs, side slash pockets and a close fitting rib-knit bottom. The front, sleeves and hood of the garment are screen printed.
Item: 4N25 is a men’s hoodie style jacket constructed of 60% cotton, 40% polyester fabric that is brushed on the inside surface. The jacket features a self-fabric hood with a zipper that can cover the face, a full frontal opening with a zippered closure, long sleeves with rib-knit cuffs, side slash pockets and a close fitting rib-knit bottom. The front, sleeves and hood of the garment are screen printed. This garment will also be imported in boy’s sizes small, medium and large.
The applicable subheading for Item: 1U48 will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: other. The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for Item: 3B34 will be 6102.20.0020, 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 cotton, girls’. The rate of duty will be 15.9 percent ad valorem.
The applicable subheading for Item: 4N29 and 4N25 (men’s) will be 6101.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boy’s overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, Knitted or crocheted, other than those of heading 6103: of cotton, men’s. The rate of duty will be 15.9 percent ad valorem.
The applicable subheading for Item: 4N25 (boy’s) will be 6101.20.0020 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boy’s overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, Knitted or crocheted, other than those of heading 6103: of cotton, boys’ . The rate of duty will be 15.9 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division