CLA-2-62:OT:RR:NC:N3:357
Sandra Penuela
The Children’s Place
500 Plaza Drive
Secaucus, NJ 07094
RE: The tariff classification of a boys’ jacket from Bangladesh or Vietnam
Dear Ms. Penuela:
In your letter dated October 1, 2024, you requested a tariff classification ruling. The sample will be returned.
Style S056827 is a boys’ jacket constructed from knit and woven fabric components. The majority of the front panels and back panel is constructed from 100% nylon woven fabric quilted in horizontal and vertical rows to a nonwoven polyester batting. The unlined raglan sleeves and hood are constructed from 82% polyester, 18% spandex knit fabric. The garment body is lined with 100% polyester micro fleece knit fabric. The woven fabric is treated for water resistance. The garment will be imported in sizes 4 to 18.
The garment features a full front opening with a zipper closure; long, raglan sleeves with self-fabric, thumb hole cuffs; reverse coil, zippered pockets below the waist; a hood; and a hemmed bottom. The woven fabric represents over 60% of the total surface area of the garment and imparts the essential character.
You state in your letter the garment will be tested for water resistance prior to importation. Please note Additional U.S. Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS), requires the entire garment to be water resistant. Since the garment contains unlined knit sleeves, it will not qualify for water resistant classification unless both the knit and woven fabrics are water resistant per the requirements of the note.
The applicable subheading for style S056827 is 6201.40.7521, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6203: Of Man-made fiber: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Boys’. The rate of duty is 27.7 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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