The tariff classification of boys’ jacket from China

N290850 October 30, 2017 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.9025 Ms. Cheryl McCarthy LF Products Pte Ltd dba Palamon International 2052 Alton Parkway Irvine, CA 92606 RE: The tariff classification of boys’ jacket from China Dear Ms. McCarthy, In your letter dated October 3, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. The submitted sample, Item 8391 50’s Biker Jacket, is a toddler’s well-made costume. The garment is constructed of knit polyester fabric coated with a compact polyurethane material. The unlined garment features sturdy seams, a collar, epaulets with snaps, long sleeves with hemmed bottoms, a full frontal opening and a hemmed bottom. The jacket reaches below the wearer’s waist. The costume will be imported in children sizes 4-5T. The applicable subheading for Item 8391 50’s Biker Jacket will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, 5907: Other: Coats and jackets: Other: Men’s or boys’. The rate of duty will be 7.1% 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 Rosemarie Hayward via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division