N250989 N2 Ruling Active

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

Issued March 21, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.20.0020

Headings: 6102

Product description

The submitted sample, style 001JVU – SKILA is a girl’s (size 8) jacket constructed of knit 100% cotton fabric that is brushed on the inside surface. The jacket has a full frontal opening secured by a heavy duty zipper closure, a hood, long sleeves with rib-knit cuffs, screen printing on the front of the garment, side entry pockets and a rib-knit waistband. The style will be imported in girl’s sizes 2 – 16.

CBP rationale

The applicable subheading for style 001JVU - SKILA 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 than those of heading 6104: of cotton, girls’.

Full text

N250989 March 21, 2014 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 Bulgaria. Dear Ms. Orzol: In your letter dated February 26, 2014, you requested a tariff classification ruling. The submitted sample, style 001JVU – SKILA is a girl’s (size 8) jacket constructed of knit 100% cotton fabric that is brushed on the inside surface. The jacket has a full frontal opening secured by a heavy duty zipper closure, a hood, long sleeves with rib-knit cuffs, screen printing on the front of the garment, side entry pockets and a rib-knit waistband. The style will be imported in girl’s sizes 2 – 16. The applicable subheading for style 001JVU - SKILA 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 than those of heading 6104: of cotton, girls’. The rate of duty will be 15.9 percent ad valorem. The sample will be returned to you, as requested. 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 Kimberly Praino at (646) 733-3048. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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