The tariff classification of boys’ jackets from China.

N052041 February 18, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.20.0020 Ms. Tonya Talleur Nike, Inc. One Bowerman Drive Beaverton, Oregon 97005-6453 RE: The tariff classification of boys’ jackets from China. Dear Ms. Talleur: In your letter dated February 12, 2009, you requested a tariff classification ruling. Four samples were submitted with your request. The articles will be returned to you. Style 347770 is described as a Boy’s All Over Print Hoody. The jacket has a hood, a full front opening with zipper closure, long set-in sleeves with rib-knit cuffs, patch pockets with side scoop openings and a rib-knit bottom. The item has a whimsical all-over print design. The article is constructed of finely knit 79% cotton, 21% polyester fabric that is napped on the inside. The hood is lined with contrast color jersey fabric. Style 341700 is described as a Boy’s Full Zip Corp Fleece. The jacket has a hood, a full front opening with zipper closure, long set-in sleeves with rib-knit cuffs, patch pockets with side scoop openings and a rib-knit bottom. The name Nike ™ appears as contrast color appliqué work on the garment front. There are two oversize letters on each side of upper body. The article is constructed of finely knit 79% cotton, 21% polyester fabric that is napped on the inside. The hood is lined with jersey fabric. Style 341645 is described as a Boy’s Slam Dunk Full Zip Hoody. The jacket has a hood, a full front opening with zipper closure, long set-in sleeves with rib-knit cuffs, pieced pockets with side scoop openings and a rib-knit bottom. The item has a basketball motif all-over print design. The Nike ™ swoosh appears as contrast color embroidery on the garment front. A contrast color appliqué with embroidery depicting a basketball appears on the upper portion of one sleeve. The article is constructed of finely knit 80% cotton, 20% polyester fabric that is napped on the inside. The hood is lined with satin fabric. Style 341826 is described as a Boy’s Traction Fleece. The jacket has a hood, a full front opening with zipper closure, long raglan sleeves with partial rib-knit cuffs, set-in pockets with side scoop openings and a partial rib-knit bottom. The item has a solid color body except for contrast color woven overlays at the shoulders. The name Nike ™ appears as contrast color print designs on one side of the front upper body and down the length of one sleeve. The article is constructed of finely knit 80% cotton, 20% polyester fabric that is napped on the inside. The hood is lined with the same woven shoulder fabric. The applicable subheading for styles 347770, 341700, 341645 and 341826 will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103, of cotton, boys’. The rate of duty 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/. 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