The tariff classification of men’s and boys’ knit jackets from China.

N060633 June 10, 2009 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6101.30.2020 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit jackets from China. Dear Mr. Rizner: In your letter dated May 7, 2009, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. Style 9077 “Momentum” is a men’s jacket constructed from 100% polyester, closed mesh double knit fabric that is brushed on the inside surface. Style 9077 is made to men’s specifications and features a self-fabric stand-up collar; a full front opening with a zippered closure; long, raglan sleeves with partially elasticized cuffs; contrasting inserts on the front and back panels; zippered side entry pockets below the waist; a rubber logo on the lower right front panel; and a straight bottom with a drawcord and cord lock. Style 9077 will be imported in Adult sizes S-3XL. The same garment will be imported in Youth (boys’) sizes S-XL as Style 9277. The applicable subheading for Style 9077 will be 6101.30.2010, 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 man-made fibers: other: other: men’s. The rate of duty is 28.2% ad valorem. The applicable subheading for Style 9277 will be 6101.30.2020, 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 man-made fibers: other: other: boys’. The rate of duty is 28.2% 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 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