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

N060955 June 5, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Yvonne M. Whitley Pacific Alliance USA Inc. 1359 Broadway – 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s knit jacket from China. Dear Ms. Whitley: In your letter dated May 13, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style LFHK1550, is a woman’s junior size “LL Cool J” brand jacket made from 80% cotton and 20% polyester knitted fabric with a brushed underside. In your letter you refer to the garment as a “biker jacket”. The jacket features a full front opening with five button closures, a sherpa collar, two front pockets at the waist with zipper closures, long sleeves with quilted bands on the cuffs, and a quilted bottom band secured by a button closure. The garment appears to be designed for outdoor wear over other clothing for protection against the elements which is a jacket criteria. The garment is properly classified as a jacket under 6102.20.0010, HTSUS. The applicable subheading for the jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division