N185155 N1 Ruling Active

The tariff classification of a girl’s vest and jacket from Hong Kong.

Issued September 28, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2020, 6110.30.3035

Headings: 6102, 6110

Product description

As requested, the samples will be returned to you. You have submitted two samples. Style UA2087G-Balfour is a girl’s sleeveless vest constructed of a polyester knit long pile fabric. The garment features a 55% cotton, 45% polyester knit lining, oversized armholes, a round neckline, a full frontal opening with a two button/loop closure and two side slash pockets at the waist. The garment extends below the waist. Style UA2068G-Clara is a girl’s outerwear jacket constructed of a polyester knit long pile fabric. The collarless garment features a 55% cotton, 45% polyester knit lining, long sleeves, a full frontal opening with a two button/loop closure and two side slash pockets at the waist.

CBP rationale

The applicable subheading for Style UA2087G-Balfour will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, vests, other than sweater vests: women’s or girls’ . The applicable subheading for Style UA2068G-Clara will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks,.

Full text

N185155 September 28, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6102.30.2020 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of a girl’s vest and jacket from Hong Kong. Dear Ms. Kelly-Kobayashi: In your letter dated September 16, 2011, on behalf of your client Deckers Outdoor Corporation, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style UA2087G-Balfour is a girl’s sleeveless vest constructed of a polyester knit long pile fabric. The garment features a 55% cotton, 45% polyester knit lining, oversized armholes, a round neckline, a full frontal opening with a two button/loop closure and two side slash pockets at the waist. The garment extends below the waist. Style UA2068G-Clara is a girl’s outerwear jacket constructed of a polyester knit long pile fabric. The collarless garment features a 55% cotton, 45% polyester knit lining, long sleeves, a full frontal opening with a two button/loop closure and two side slash pockets at the waist. The applicable subheading for Style UA2087G-Balfour will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other, vests, other than sweater vests: women’s or girls’ . The rate of duty will be 32 percent ad valorem. The applicable subheading for Style UA2068G-Clara will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks,. . . and similar articles, knitted or crocheted, other than those of heading 6104: of man made fibers: other: other. The rate of duty will be 28.2 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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