CLA-2-61:OT:RR:NC:N3:358
Ms. Krista Engebregtsen
Kohl’s Department Stores, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of boys’ knitwear from Indonesia.
Dear Ms. Engebregtsen:
In your letter dated March 11, 2013, you requested a tariff classification ruling. As requested the sample will be returned to you.
The submitted sample, style 33155A is a boy’s “hoodie” style cardigan constructed from 70% cotton, 30% polyester finely knit fleece fabric that is napped on the inside. The outer surface of the garment measures over nine stitches per two centimeters in the direction the stitches are formed. The garment features a hood, long sleeves with rib knit cuffs, a full front opening with zipper closure and a rib-knit bottom. The item will be imported in infants’ sizes 3 months to 24 months and boys’ toddler sizes 2T-4T. You propose classification as a jacket. The article is primarily a layer piece. It is not a jacket because it lacks the characteristics necessary to provide an appropriate measure of protection against the elements.
The applicable subheading for Style 33155A, sizes 2T-4T will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: men’s or boy’: other. The rate of duty will be 16.5 percent.
The applicable subheading for Style 33155A, sizes 3 months to 24 months 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.
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