N246179 N2 Ruling Active

The tariff classification of a girl’s jacket from China.

Issued October 18, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0020

Headings: 6102

Product description

As requested, the sample will be returned to you. Style 00J1JD - STELYN is a girl’s hoodie style jacket constructed of cotton French terry knit fabric. The jacket features a hood, a full front opening with heavy duty zipper closure, long sleeves with rib-knit cuffs, patch pockets at the waist with scoop openings and a rib-knit waistband. One pocket has small embroidery and applique work depicting a heart and the word DIESEL™. The style will be imported in girls’ sizes 2-16.

CBP rationale

The applicable subheading for Style 00J1JD - STELYN will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other those of heading 6104: of cotton, girls’.

Full text

N246179 October 18, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a girl’s jacket from China. Dear Ms. Orzol: In your letter dated August 29, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. Style 00J1JD - STELYN is a girl’s hoodie style jacket constructed of cotton French terry knit fabric. The jacket features a hood, a full front opening with heavy duty zipper closure, long sleeves with rib-knit cuffs, patch pockets at the waist with scoop openings and a rib-knit waistband. One pocket has small embroidery and applique work depicting a heart and the word DIESEL™. The style will be imported in girls’ sizes 2-16. The applicable subheading for Style 00J1JD - STELYN will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other those of heading 6104: of cotton, girls’. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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