CLA-2-61:OT:RR:NC:N3:356
Ms. Karen Paitsell
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of men’s and boys’ knit jackets from China.
Dear Ms. Paitsell:
In your letter dated January 31, 2014, on behalf of your client, Holloway, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 229151 “Fortitude Jacket,” is a men’s jacket constructed from 100% polyester, finely knit, tricot fabric that is brushed on the inner surface. The garment has a self-fabric hood lined with contrast color mesh fabric and contrast color elasticized capping; a full front opening with a zipper closure; long, raglan sleeves with contrast color elasticized capping; contrast color inserts on each sleeve and at the side panels; contrast color mesh fabric inserts at the underarms; zippered side entry pockets below the waist; and contrast color elasticized capping at the bottom. Style 229151 will be imported in Adult (Men’s) sizes S – 3XL. You state that the same garment will be imported as Style 229251 in Youth (Boys’) sizes S – XL.
The applicable subheading for Style 229151 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 229251 will be 6101.30.2020, HTSUS, which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: boys’. The rate of duty is 28.2% 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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division