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N252608 N2 Ruling Active

The tariff classification of a boy’s jacket from Vietnam

Issued May 9, 2014 by U.S. Customs and Border Protection.

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N2 N252608 (May 9, 2014)

Tariff classification

HTS codes: 6101.30.2020

Headings: 6101

Product description

As requested, the sample will be returned to you. The submitted sample, style BJD347000, is a boy’s jacket constructed of 100 percent polyester knit fabric that is brushed on the inner surface. The jacket features a stand-up collar, a full front opening with zipper closure, long sleeves with banded cuffs, two side vertical pockets below the waist, and a banded bottom. The jacket also features a contrasting color on the shoulders, neck, sleeves, cuffs and banded bottom; Disney themed printing on the sleeves, back and right side of the chest and a Disney themed patch sewn onto the left side of the chest. The garment will be imported in toddler and boy’s sizes 2T-7X.

CBP rationale

The applicable subheading for Style BJD347000 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Boys’.

Full text

N252608 May 9, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Ms. Krista Engebregtsen Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a boy’s jacket from Vietnam Dear Ms. Engebregtsen: In your letter dated April 16, 2014, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, style BJD347000, is a boy’s jacket constructed of 100 percent polyester knit fabric that is brushed on the inner surface. The jacket features a stand-up collar, a full front opening with zipper closure, long sleeves with banded cuffs, two side vertical pockets below the waist, and a banded bottom. The jacket also features a contrasting color on the shoulders, neck, sleeves, cuffs and banded bottom; Disney themed printing on the sleeves, back and right side of the chest and a Disney themed patch sewn onto the left side of the chest. The garment will be imported in toddler and boy’s sizes 2T-7X. The applicable subheading for Style BJD347000 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Boys’. 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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