The tariff classification of a girl’s snow parka and snow pants from China

N243464 July 8, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6210.50.5020; 6210.50.5039 Ms. Carrie Turk Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a girl’s snow parka and snow pants from China Dear Ms. Turk: In your letter dated June 20, 2013, on behalf of your client Garnet Hill, you requested a tariff classification ruling. Two samples were submitted. Item 29116, Snow Day Pant is a girl’s high waisted outerwear pant with a shell composed of a woven polyester fabric that has a visible polyurethane coating on the inner surface. The garment is lined with a woven nylon fabric and has a nonwoven polyester batting fill. The item is ankle-length and has a front zipper placket opening covered by an overlapping flap with two-snap closure; adjustable elasticized suspenders; side pockets with zipper closures; an elasticized waist with five belt loops; reinforced seat, knees and hem and extendable interior “powder cuff” ankle cuffs with grow features. The coating on the Snow Day Pant is visible as that term is defined in the tariff, therefore HTS 6210 applies. Item 28889, Snow Day Parka is a girl’s outerwear jacket with a shell composed of a woven polyester fabric that has a visible polyurethane coating on the inner surface. The garment is lined with a woven nylon fabric and has a nonwoven polyester batting fill. The jacket has a zip-off hood; a stand-up collar lined on the inner surface with a fleece fabric; a front opening with zipper closure that extends from the waist to the top of the collar; a storm flap with metal snap neck closure and four hook and loop fasteners that cover the front zipper; long sleeves with hemmed cuffs and side pockets with zipper closures and pocket flaps secured by two hook and loop closures and one metal snap closure. Besides an elasticized waist, there is an interior “powder skirt’ bottom, a hidden interior nylon lower section with elasticized waist that secures with one of three sets of metal snaps. The coating on the Snow Day Parka is visible as that term is defined in the tariff, therefore HTS 6210 applies. The samples are being returned to you as you have requested. The applicable subheading for Item 28889 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 percent. The applicable subheading for Item 29116 will be 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1 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