The tariff classification of a men’s shirt-styled jacket from China

N046856 January 6, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6201.92.2051 Mr. Anthony LoPresti S.J. Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a men’s shirt-styled jacket from China Dear Mr. LoPresti: In your letter dated December 10, 2008, on behalf of Crystal Apparel, Ltd., you requested a tariff classification ruling. A sample was submitted and was destroyed in analysis. The item in question, style 241032, is a men’s shirt-styled jacket with a shell made from a 100% cotton woven fabric weighing ten ounces per square yard. The jacket has a full front opening secured by six snap closures, side seam pockets at the waist, a woven lining quilted to a light nonwoven batting, patch pockets with flaps in the chest, a pointed collar and a straight, hemmed bottom. The shell consists of two front panels, two side panels and a back panel. The applicable subheading for the jacket will be 6201.92.2051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks, (including ski-jackets), windbreakers and similar articles, of cotton. The rate of duty will be 9.4 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). For current information on textile quota/visa requirements, please refer to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division