N288795 N2 Ruling Active

The tariff classification of a girls’ knit jacket from Hong Kong

Issued October 13, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2020

Headings: 6102

Product description

We apologize for the delay in our response which was due to laboratory anlaysis of the garment. As requested, the remainder of the sample will be returned under separate cover. The submitted sample is a girls’ unlined, hip-length jacket. The item is constructed from 100% polyester knit fabric. The knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction with 12 stitches per linear centimeter counted in the direction in which the stitches were formed. The garment features a full front opening with a heavy duty zipper closure, a hood, long tapered sleeves with thumb exits, split kangaroo pockets at the waist, and a hemmed, close-fitting bottom.

CBP rationale

The applicable subheading for the girls’ knit jacket will be 6102.30.2020, 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 man-made fibers: Other: Other: Girls’.

Full text

N288795 October 13, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Mr. Peter. A. Quinter Gray Robinson Attorneys at Law 333 S.E. 2nd Avenue Suite 3200 Miami, FL 33131 RE: The tariff classification of a girls’ knit jacket from Hong Kong Dear Mr. Quinter: In your letter dated July 31, 2017, you requested a tariff classification ruling on behalf of your client, BeGummy LLC. We apologize for the delay in our response which was due to laboratory anlaysis of the garment. As requested, the remainder of the sample will be returned under separate cover. The submitted sample is a girls’ unlined, hip-length jacket. The item is constructed from 100% polyester knit fabric. The knit fabric was analyzed by the CBP laboratory and found to be of weft knit pile construction with 12 stitches per linear centimeter counted in the direction in which the stitches were formed. The garment features a full front opening with a heavy duty zipper closure, a hood, long tapered sleeves with thumb exits, split kangaroo pockets at the waist, and a hemmed, close-fitting bottom. The applicable subheading for the girls’ knit jacket will be 6102.30.2020, 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 man-made fibers: Other: Other: Girls’. 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 https://hts.usitc.gov/current. 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 Deanna Boldt via email at Deanna.m.boldt.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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