The tariff classification of an infant’s and toddler girl’s jacket and cardigan from China

N300904 November 1, 2018 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6102.30.2020; 6110.30.3059; 6111.30.4000; 6111.30.5070 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of an infant’s and toddler girl’s jacket and cardigan from China Dear Ms. Li: In your letter dated September 21, 2018, you requested a tariff classification ruling. You submitted samples which will be returned to you under separate cover. Macy’s style FI397340001 is a girl’s knit jacket. It is constructed from 100 percent polyester knit fabric which has been napped on the inside surface. The jacket features a full front opening with a zipper closure that extends to the top of a stand-up collar; an interior storm flap; a faux pocket; long, raglan sleeves with ribbed knit cuffs; and a ribbed knit bottom. You indicate that this item will be produced in infants’ sizes (12-24 months) and may be produced in toddlers’ sizes (2T to 4T). The jacket will be manufactured in China. Macy’s style FI594220001 is a girl’s knit cardigan, constructed from sheer, lightweight fabric. The unlined garment features a full front opening with a four snap closure, ribbed knit cuffs, and a ribbed knit bottom. Style FI594220001 does not support a finding that the garment is designed to fit over all other clothing for protection against the weather. Your submission indicates the garment is constructed from 100 percent polyester pile fabric which you refer to as “faux sherpa.” You indicate that this item will be produced in infants’ sizes (12-24 months) and may be produced in toddlers’ sizes (2T to 4T). The cardigan will be manufactured in China. Style FI594220001 is constructed in a manner that does not meet the standards outlined in Chapter 61, Statistical Notes 3 or 6, Harmonized Tariff Schedule of the United States, (HTSUS), which govern classification at the statistical level of sweaters and “knit to shape” garments, respectively. Chapter 61, Note 6(b), Harmonized Tariff Schedule of the United States (HTSUS), states “Articles which are, prima facie, classifiable both in heading 6111 and in other headings of this chapter are to be classified in heading 6111.” The applicable subheading for style FI397340001 imported in infants’ sizes 12 to 24 months will be 6111.30.5070, HTSUS, which provides for “Babies garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other.” The rate of duty will be 16 percent ad valorem. The applicable subheading for style FI594220001 imported in infants’ sizes 12 to 24 months will be 6111.30.4000, HTSUS, which provides for “Babies garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” The rate of duty will be 30 percent ad valorem. The applicable subheading for style FI397340001 imported in sizes toddlers’ sizes 2T to 4T will be 6102.30.2020, HTSUS, which provides for “Women’s or girls’ overcoats, carcoats, capes, 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. The applicable subheading for style FI594220001 imported in toddlers’ sizes 2T to 4T will be 6110.30.3059, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other.” The rate of duty will be 32 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 the 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 Michael Capanna at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division