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N048244 N0 Ruling Active

The tariff classification of a boy’s jacket from Nicaragua or Vietnam.

Issued January 6, 2009 by U.S. Customs and Border Protection.

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N0 N048244 (January 6, 2009)

Tariff classification

HTS codes: 6101.20.0020

Headings: 6101

Product description

The submitted sample will be returned to you. Style 381488 is a boy’s hoodie style jacket. The jacket has a hood, a full front opening with zipper closure, long set-in sleeves with rib-knit cuffs, patch pockets with side scoop openings and a rib-knit bottom. The item is constructed of finely knit 80% cotton, 20% polyester fabric and has a fleece lining that includes the hood, pockets and garment interior except for the sleeves which are lined with jersey fabric. The item is sized for boys sizes Small (4) to Large (6X/7).

CBP rationale

The applicable subheading for Style 381488 will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103, of cotton, boys’.

Full text

N048244 January 6, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.20.0020 Ms. Carolyn Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a boy’s jacket from Nicaragua or Vietnam. Dear Ms. Malina: In your letter received December 23, 2008, you requested a tariff classification ruling. The submitted sample will be returned to you. Style 381488 is a boy’s hoodie style jacket. The jacket has a hood, a full front opening with zipper closure, long set-in sleeves with rib-knit cuffs, patch pockets with side scoop openings and a rib-knit bottom. The item is constructed of finely knit 80% cotton, 20% polyester fabric and has a fleece lining that includes the hood, pockets and garment interior except for the sleeves which are lined with jersey fabric. The item is sized for boys sizes Small (4) to Large (6X/7). The applicable subheading for Style 381488 will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103, of cotton, boys’. 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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