CLA-2-61:OT:RR:NC:N3:357
Aneta Skromak
UNIQLO
165 Polito Avenue
Lyndhurst, NJ 07071
RE: The tariff classification of knitted jackets from Vietnam
Dear Ms. Skromak:
In your letter dated February 20, 2024, you requested a tariff classification ruling. The sample will be returned per your request.
Style 04343F044C is a men’s hip-length jacket constructed from 100% polyester long pile, knit fleece fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves, and slant pockets below the waist. The sleeves and garment bottom are bound with an elasticized binding tape.
Style 04243F026A is a women’s hip-length jacket constructed from 100% polyester long pile, knit fleece fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves, and slant pockets below the waist. The sleeves and garment bottom are bound with an elasticized binding tape.
Style 04143F010A is a children’s jacket constructed from 100% polyester long pile, knit fleece fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves, and slant pockets below the waist. The sleeves and garment bottom are bound with an elasticized binding tape.
Style 04183F056A is an infant’s jacket constructed from 100% polyester long pile, knit fleece fabric. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves, split kangaroo pockets, and an elasticized bottom. The sleeves are bound with an elasticized binding tape. You state the infant jacket will be sold in sizes 12-18 months and 18-24 months.
In correspondence with this office, you state style 0418F056A in size 18-24 months is for children of a body length measuring 90 centimeters. Note 6(a) to chapter 61, Harmonized Tariff Schedule of the United States (HTSUS), states “the expression ‘babies’ garments and clothing accessories’ means articles for young children of a body height not exceeding 86 centimeters.” Therefore, size 18-24 months cannot be classified under heading 6111, HTSUS.
The applicable subheading for style 04343F044C is 6101.30.2010, 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 percent ad valorem.
The applicable subheading for style 04243F026A is 6102.30.2010, 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: Women’s. The rate of duty is 28.2 percent ad valorem.
The applicable subheading for style 04143F010A is 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 is 28.2 percent ad valorem.
The applicable subheading for style 04183F056A in size 18-24 months and in size 3T is 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 is 28.2 percent ad valorem.
The applicable subheading for style 04183F056A in size 12-18 months is 6111.30.5070 which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other. The rate of duty is 16 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.
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 the 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 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