The tariff classification of a boy’s knit jacket from Honduras, Mexico, or Guatemala

PD H81706 June 7, 2001 CLA-2-61:LA:S:T:1:2:G04 H81706 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Ms. Sandy Disher Sara Lee Branded Apparel International Trade Group 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a boy’s knit jacket from Honduras, Mexico, or Guatemala Dear Ms. Disher: In your letter dated May 22, 2001, you requested a tariff classification ruling. The submitted sample, style 1488, is a toddler boy’s jacket constructed from 50% cotton, 50% polyester finely knit fabric that has been napped on the inner surface. The jacket features a full front zipper opening, a hood, long sleeves with rib knit capping, front pouch pockets located below the waist, and a straight bottom finished with rib knit capping. The garment will be imported in boys’ sizes 2T to 5T. You have indicated in your letter that the fabric of the garment is a blend of 50% cotton, 50% polyester. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification and the textile category designation of the subject garment. Your sample will be returned as requested. The applicable subheading for the jacket will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTS), 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 28.7% ad valorem. The jacket falls within textile category designation 634. As a product of Honduras, Mexico, or Guatemala, this merchandise is not subject to a visa requirement or quota restraints based upon international textile trade agreements. 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 this ruling, please contact Field National Import Specialist Jerene Henry at (562) 624-9358 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport