N236251 N2 Ruling Active

The tariff classification of an infant’s jacket from China.

Issued January 4, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.30.5070

Headings: 6111

Product description

As requested, the sample will be returned to you. The submitted sample, Style #7112520 is a jacket secured by a heavy duty zipper. The garment features a placket with a left over right 3 hook and loop closures, a permanently attached hood, a knit lining, long sleeves with rib-knit cuffs attached to the inner lining, a small embroidered patch on the left arm and a back yoke. The jacket has patch pockets at the waist with a flapped snap closure. The hood has a knit lining.

CBP rationale

The applicable subheading for Style #7112520 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other.

Full text

N236251 January 4, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6111.30.5070 Ms. Donna Arloro Phillips Van Heusen 200 Madison Avenue New York, NY 10016 RE: The tariff classification of an infant’s jacket from China. Dear Ms. Arloro: In your letter dated November 29, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style #7112520 is a jacket secured by a heavy duty zipper. The garment features a placket with a left over right 3 hook and loop closures, a permanently attached hood, a knit lining, long sleeves with rib-knit cuffs attached to the inner lining, a small embroidered patch on the left arm and a back yoke. The jacket has patch pockets at the waist with a flapped snap closure. The hood has a knit lining. You state that this jacket is 100% polyurethane over an underlying knit polyester fabric. The coating completely obscures the underlying fabric. The sample is a babies’ size 12 months. The applicable subheading for Style #7112520 will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The rate of duty will be 16 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, Thomas J. Russo Director National Commodity Specialist Division

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