N123322 N1 Ruling Active

The tariff classification of boys’ jackets from Bangladesh.

Issued September 16, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6101.20.0020, 6111.20.6070

Headings: 6101, 6111

Product description

The sample will be returned to you. The submitted sample, Style 264635 is a boy’s jacket constructed of knit terry cotton fabric. The jacket features a hood, a full front opening with heavy duty zipper closure, side entry patch pockets, long sleeves with rib-knit cuffs and a rib-knit waistband. The item will be imported in infants’ and toddler sizes.

CBP rationale

The applicable subheading for Style 264635 (infant sizes) will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: other. The applicable subheading for Style 264635 (toddler sizes) 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

N123322 September 16, 2010 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.20.0020; 6111.20.6070 Mr. David Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: The tariff classification of boys’ jackets from Bangladesh. Dear Mr. Evan: In your letter dated September 13, 2010, on behalf of your client Bentex Kiddie Corp., you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Style 264635 is a boy’s jacket constructed of knit terry cotton fabric. The jacket features a hood, a full front opening with heavy duty zipper closure, side entry patch pockets, long sleeves with rib-knit cuffs and a rib-knit waistband. The item will be imported in infants’ and toddler sizes. The applicable subheading for Style 264635 (infant sizes) will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other: other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for Style 264635 (toddler sizes) 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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