CLA-2-61:OT:RR:NC:N3:357
Mr. Jeremy Lewin
Richard Fleischer Customs Brokers
132 West 132nd Street
Los Angeles, CA 90061
RE: The tariff classification of a women’s knit jacket from Vietnam or China
Dear Mr. Lewin:
In your letter dated February 26, 2020, you requested a tariff classification ruling on behalf of your client, Sharon Young Inc. Per your request, the sample will be returned.
The submitted sample is a women’s hip-length jacket constructed from 100% polyester knit fabric visibly coated, covered, or laminated with plastic on the inner surface. The jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar, sealed seams, and zippered pockets below the waist. The garment contains long sleeves with partially elasticized cuffs with hook and loop adjustable tabs. In addition, the hem is threaded with a drawcord and locks for tightening to the body.
The applicable subheading for the women’s knit jacket will be 6113.00.9030, Harmonized Tariff Schedule of the United States (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% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6113.00.9030, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6113.00.9030, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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