CLA-2-61:OT:RR:NC:N3:358
Ms. Donna Arloro
Phillips - Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a child’s jacket from China.
Dear Ms. Arloro:
In your letter dated January 8, 2013, you requested a tariff classification ruling. As requested the sample will be returned to you.
The submitted sample, Style #7112520A is a jacket secured by a heavy duty zipper. The garment features a placket with 3 left over right hook and loop closures, a permanently attached hood, a knit lining, long sleeves with rib-knit cuffs attached to the inner lining, a small embroidered patch on the left arm and a back yoke. The jacket has patch pockets at the waist with flaps and snap closures. The hood has a knit lining. The jacket has 100% polyurethane coating over knit polyester fabric. The coating completely obscures the underlying fabric. This style will be imported in boy’s toddler sizes 2T-4T and boy’s sizes 4-7.
The applicable subheading for Style #7112520A will be 6113.00.1005, 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: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: boys’. The rate of duty will be 3.8 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,
Thomas J. Russo
Director
National Commodity Specialist Division