CLA-2-62:OT:RR:NC:N3:357
Ms. Karen Wilder
The Gymboree Corporation
71 Stevenson St., Ste 2200
San Francisco, CA 94105
RE: The tariff classification of a girls’ padded, sleeveless jacket from China
Dear Ms. Wilder:
In your letter dated October 4, 2017, you requested a tariff classification ruling. Your sample will be returned as requested.
Style 140175892 is a girls’ hooded, padded, sleeveless, hip-length jacket. The outer shell of the garment is constructed from 100% polyester woven fabric visibly coated with polyurethane on the inner surface. The sleeveless jacket is quilted in horizontal rows to a non-woven poly fill batting and is fully lined with polyester knit fleece. The garment features a fleece-lined hood, a full front opening secured by a zipper closure, a ruffle detail at the waist, and a hemmed bottom. You state the components will be cut to shape prior to quilting.
In your letter, you state that the vest will be manufactured in infant girl sizes, 6-12 months, 18-24 months, and in toddler girl sizes 2T to 5T. The applicable heading for Style 140175892 imported in sizes 6-12 months and 18-24 months will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Babies’ garments and clothing accessories: Of synthetic fibers: Other: Other: Other. The rate of duty will be 16%.
Since you state the quilting will be completed after the fabric components are cut to shape, and the garment is visibly coated as the term is defined in the tariff, we agree with your suggested classification for sizes 2T to 5T under heading 6210, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for style 140175892 in sizes 2T to 5T will be 6210.50.5555, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Other. 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 the World Wide Web at https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division