CLA-2-62:OT:RR:NC:N3:357
Ms. Sally Lv
Paco Group
Room 103, Building 9
No 18 Zhu Yuan Road
Hi-Tech Zone, Qingdao City
266112 Shandong
China
RE: The tariff classification of a knitted girl’s jacket from China
Dear Ms. Lv:
In your letter dated April 15, 2019, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style AW19G010 is a girl’s jacket constructed from 100% polyester, knit pile fabric. The fully lined garment features a full front opening with a zipper closure; a ribbed knit collar, pockets below the waist; long sleeves with ribbed knit cuffs; and a ribbed knit bottom.
In your letter, you state the garment is water resistant, and you ask whether the garment can be classified under the water resistant subheading, 6202.93.4800, Harmonized Tariff Schedule of the United States (HTSUS). Since the garment fabric is of knit construction, it cannot be classified in the subheadings for woven, water resistant garments. Please note that there are no water resistant subheadings for knit garments in the HTSUS.
Consequently, the applicable subheading for style AW19G010 will be 6102.30.2020, 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 man-made fibers: Other: Other: Girls’. The rate of duty will be 28.2 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 https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division