The tariff classification of a boy’s jacket from Pakistan

N003933 December 5, 2006 CLA-2-61:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6101.20.0020 Mr. Robert Ryan Diversified Freight Logistics, Inc. P.O. Box 610629 Dallas Fort Worth Airport, Texas 75261 RE: The tariff classification of a boy’s jacket from Pakistan Dear Mr. Ryan: In your letter dated November 1, 2006, on behalf of Williamson Dickie Manufacturing, you requested a classification ruling. A sample was submitted and is being returned as you requested. The sample, style number KW901 is a boy’s knit sweatshirt style jacket. It has a full front zipper opening, a hood, side entry pockets, rib knit cuffs and a rib knit waistband. The sample is a size XL/18-20. You assert in your letter that the item is designed as unisex wear. There is no indication, aside from your statement, to support this conclusion. The fact that the article has a boys’ wear silhouette and appears to be cut and sewn as a traditional boy’s jacket, size XL/18-20 indicates that it is intended to be worn primarily by boys and not by girls. The applicable subheading for the jacket will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103, of cotton, boys’. The duty rate will be 15.9 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/. Boys’ cotton jackets fall within textile category designation 334. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division