The tariff classification of boys’ jacket from Vietnam.

N248975 December 31, 2013 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.40.5020 Mark Blake L.L. Bean 15 Casco St. Freeport, ME 04033 RE: The tariff classification of boys’ jacket from Vietnam. Dear Mr. Blake: This letter is being issued to correct ruling N248364, issued on December 11, 2013 which contained an error in the item’s description. Additional information subsequently provided has shown that the jacket is constructed from fabric quilted as components, not in the piece. A complete corrected ruling follows. In your letter, dated November 1, 2013, you requested a tariff classification ruling. The sample is being returned to you, as requested. Product IG # 120150 is described as a Kid’s Mixed Media Jacket. The garment is constructed of 100% knit polyester fabric and 100% woven nylon fabric that is visibly coated on the inner surface and quilted to a nonwoven polyester batting insulation. The jacket has a hood, a full front opening with zipper closure, long sleeves, slash pockets at the waist and a hemmed bottom. The sleeves and side panels are constructed of knit fabric. The balance of the garment is constructed of woven fabric. Based on the information you provided describing the manufacturing process of the fabric, the garment is not made from quilted fabric in the piece. Instead, garment components are cut, then quilted together and then assembled into a garment. The applicable subheading for Product IG # 120150 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: other men’s or boys’ garments: of man-made fibers: other; anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division