CLA-2-61:OT:RR:NC:N1:358
Lesa Hubbard
JCPenney
6501 Legacy Drive, B100 Plano, TX 75024
RE: The tariff classification of children’s wearing apparel from Vietnam
Dear Ms. Hubbard:
In your letter dated November 28, 2023, you requested a tariff classification ruling.
The submitted sample, item 301335, is an infant’s hoodie-style garment. The garment is made from 55 percent cotton and 45 percent polyester knit fabric that is napped on the inside. The lightweight garment features a self-fabric hood, a full front opening with a zipper closure, split kangaroo pockets, long sleeves with ribbed knit cuffs, and a loose-fitting ribbed knit waistband. The item will be imported in infants’ sizes Newborn to 24 months.
Item 333186 is a unisex children’s hoodie-style garment. The garment is made from 55 percent cotton and 45 percent recycled polyester knit fabric that is napped on the inside. The lightweight garment features a self-fabric hood, a full front opening with a zipper closure, split kangaroo pockets, long sleeves with ribbed knit cuffs, and a loose-fitting ribbed knit waistband. The item will be imported in toddler sizes 2T-5T, 6 and 7.
In your letter, you suggest the garments are outerwear. The garments’ lightweight fabric and loose-fitting waistband do not provide adequate protection from the weather. Consequently, they would not be considered outerwear.
The applicable subheading for item 301335 will be 6111.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for item 333186 will be 6110.20.2079, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: other, other: other: women’s or girls’: other.” The rate of duty will be 16.5 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division