CLA-2-62:OT:RR:NC:N3:358
Ms. Cynthia S. McDevitt
AmeriCo. Group
112 West 34th Street Room 817
New York, NY 10001
RE: The tariff classification of a boy’s jacket from China.
Dear Ms. McDevitt:
In correspondence received by this office December 10, 2013, you requested a tariff classification ruling. The submitted sample will be returned to you.
Style EBE80008 is a boy’s quilted outerwear jacket. The shell and lining are made of nylon woven fabric that is quilted in the horizontal direction. The garment is fully lined with a nonwoven polyester batting. It has a full front opening that is secured by a zipper closure, a hood, long sleeves with hemmed cuffs, side seam pockets and hemmed fabric at the waistband. The item will be imported in infant sizes 12 months to 24 months; toddler sizes 2T-4T and sizes 4-18.
The outer faces of the shell and lining have polyurethane coatings. For tariff purposes, the coatings do not obscure the underlying fabric and render the garment coated, covered or laminated with rubber or plastics material. The coatings are not visible as that term is defined for tariff purposes.
The applicable subheading for Style EBE80008, babies’ sizes 12 months to 24 months, will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, other, other. The rate of duty is 16% ad valorem.
Style EBE80008, sizes 2T-4T and 4-18, is eligible for classification as water resistant. If the jacket passes the water resistance test specified in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6201.93.3000, which provides for other men's or boys’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket, sizes 2T-4T and 4-18, does not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6201.93.3521, which provides for other boys’ anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 27.7 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 the 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