CLA-2-62:OT:RR:NC:N3:357
Ms. Jessica Kong
Paco (China) Garment Ltd.
Building B (Rock House),
No 9-11 Yue Yang Road,
Qingdao, China 266000
RE: The tariff classification of a boy’s jacket from China
Dear Ms. Kong:
In your letter dated August 25, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style HTITB44900 is a boy’s jacket that is quilted to a nonwoven polyester batting fill. The garment is constructed of 100% polyester woven fabric that is visibly coated on the interior surface with polyurethane. The garment features a hood, a full front opening secured by a zipper closure which extends to the top of the collar, long hemmed sleeves, pockets at the waist secured by zipper closure and a straight cut hemmed bottom. You provided a step-by-step description of the manufacturing process, which indicates that the materials will be cut into garment parts and then quilted together. This process would not exclude the garment from HTS heading 6210. Although you requested classification of style HTITB44900 under subheading 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those under heading 6210.40.5020, HTSUS. Consequently, the applicable subheading for style HTITB44900 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), wind-breakers and similar articles. The rate of duty will be 7.1 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division