The tariff classification of a men’s knit jacket from China.

N055955 April 21, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Mr. Stephen C. Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of a men’s knit jacket from China. Dear Mr. Liu: In your letter dated March 24, 2009, you requested a tariff classification ruling on behalf of K.J. Sportswear. As requested, your sample will be returned. Style M660CTHS is a men’s jacket constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. The garment has a self-fabric hood with a drawstring; a full front opening with a zippered closure; long sleeves with rib knit cuffs; a large embroidered logo with a screen printed design on the center chest; pouch pockets below the waist; and a rib knit bottom. The body of the garment, the sleeves, and the hood are fully lined with 100% polyester Sherpa knit fabric. Although Style M660CTHS is identified as a sweatshirt, garments classified as sweatshirts must be pullover style garments. Style M660CTHS has the character of a jacket. Consequently, the applicable subheading for Style M660CTHS will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division