CLA-2-61:OT:RR:NC:3:358
Ms. Tonya Talleur
Nike, Inc.
One Bowerman Drive
Beaverton, Oregon 97005-6453
RE: The tariff classification of children’s jackets from Malaysia and Thailand.
Dear Ms. Talleur:
In your letter dated March 18, 2009, you requested a tariff classification ruling. Four samples were submitted with your request. The articles will be returned to you.
Style 357559 is described as a Girl’s Shoe Lace Full Zip Hoody. The jacket has a full front opening with zipper closure, long raglan sleeves with rib-knit cuffs, pockets with side seam openings and a hemmed bottom. The item has a contrast color sectional fabric band across the upper chest, sleeves and back. It also has a random all-over print shoe lace design. The Nike ™ swoosh appears as contrast color appliqué work on one upper sleeve. The article is constructed of terry knit fabric that is 80% cotton, 20% polyester. The hood is lined with the sectional insert fabric.
Style 341818 is described as a Girl’s Better Tricot Jacket. The jacket has a stand-up collar, a full front opening with zipper closure, long raglan sleeves with rib-knit cuffs, set-in pockets with zipper closures and a wide rib-knit bottom. The Nike ™ swoosh appears as contrast color appliqué work on one side of the front upper body.. The article is constructed of warp knit polyester fabric that is napped on the inside.
Style 349900 is described as a Girl’s Piped Tricot Jacket. The jacket has a stand-up collar, a full front opening with zipper closure, long raglan sleeves with rib-knit cuffs, patch pockets with slash openings and a rib-knit bottom. The Nike ™ swoosh appears as contrast color appliqué work on one pocket. The article is constructed of finely knit polyester tricot fabric.
Style 341706 is described as a Boy’s Recycled Track Jacket. The jacket has a stand-up collar, a full front opening with zipper closure, long set-in sleeves with rib-knit cuffs, side seam pockets and a rolled, hemmed bottom. The item has a contrast color upper body portion with contrast color fabric strip overlays across the upper chest, upper sleeves and back. The Nike ™ swoosh appears as contrast color appliqué work on one side of the front upper body. The article is constructed of double knit polyester fabric that is napped on the inside. The item is not a track suit jacket because no evidence has been submitted to support that use.
The applicable subheading for style 357559 will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103, of cotton, girls’. The rate of duty will be 15.9 percent ad valorem.
The applicable subheading for styles 341818 and 349900 will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103, of man-made fibers, other, other, girls’. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style 341706 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103, of man-made fibers, other, other, boys’. 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division