N006522 N0 Ruling Active

The tariff classification of a girls’ jacket from Indonesia.

Issued March 6, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0020

Headings: 6102

Product description

As requested, the sample will be returned to you. Your submitted sample, style 211800 is a girl’s jacket constructed of knit fabric that is 95% cotton, 5% spandex. The jacket features a turn down collar, a full frontal opening with zipper closure, long sleeves with rib-knit cuffs, two front pockets and a rib-knit bottom that reaches below the waist. The item is imported in girl’s sizes 6X to 16.

CBP rationale

The applicable subheading for style 211800 will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6104: of cotton, girls’.

Full text

N006522 March 6, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Ms. Janna Steidl Target Customs Brokers, Inc. 7000 Target Parkway, NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of a girls’ jacket from Indonesia. Dear Ms. Steidl: In your letter dated February 1, 2007, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 211800 is a girl’s jacket constructed of knit fabric that is 95% cotton, 5% spandex. The jacket features a turn down collar, a full frontal opening with zipper closure, long sleeves with rib-knit cuffs, two front pockets and a rib-knit bottom that reaches below the waist. The item is imported in girl’s sizes 6X to 16. You state that the garment may be classified under 6110.20.2079 as a pullover and similar article. This office has determined the garment is a girl’s jacket. It has sufficient jacket characteristics, i.e., a heavy duty zipper, tightening elements at the cuffs and bottom. The article will be worn primarily for protection against the elements as an outerwear piece. The applicable subheading for style 211800 will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6104: of cotton, girls’. The rate of duty will be 15.9 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 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, Robert B. Swierupski Director, National Commodity Specialist Division

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