CLA-2-61:OT:RR:NC:N3:357
Mathias Jung
Hansoll Textile Ltd.
268 Songpa-Daero, Seoul
05179 South Korea
RE: The tariff classification of a women’s knitted jacket from Korea
Dear Mr. Jung:
In your letter dated July 5, 2024, you requested a tariff classification ruling. The sample will be returned.
Style 240705A is a women’s jacket constructed from a 68% cotton, 32% polyester knit fabric napped on the inside. The garment features a full front opening secured with a zipper closure, a hood with a drawstring, long sleeves with ribbed knit cuffs, split kangaroo pockets below the waist, and a ribbed knit waistband.
The applicable subheading for style 240705A is 6102.20.0010, Harmonized Tariff Schedule of the United States (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 cotton: Women’s. The rate of duty is 15.9 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