CLA-2-61:OT:RR:NC:N3:359
Ms. Denise Smalls
Kohl’s
1400 Broadway, 20th Floor
New York, NY 10018
RE: The tariff classification of a woman’s knit jacket from Vietnam.
Dear Ms. Smalls:
In your letter dated June 2, 2014, you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, style WJCR340092SD, is a woman’s “Juicy Couture” label jacket made from 78% cotton and 22% polyester knit fabric. The jacket features a full front opening with a zipper closure, a piece constructed hood with no means of closure, two front vertical pockets at the waist area, long sleeves with tight fitting rib knit cuffs, the “Juicy Couture” logo embroidered on the wearer’s lower left front panel, and a tight fitting rib knit bottom. The garment extends to below the waist.
In your submission, you asserted classification as a cardigan of 6110.20.2079, Harmonized Tariff Schedule of the United States. However, the garment appears to be designed for outdoor wear over other clothing for protection against the elements which is a jacket criteria. The garment is properly classified as a jacket under 6102.20.0010, HTSUS.
The applicable subheading for style WJCR340092SD will be 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 duty rate will be 15.9% 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 Renee Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division