The tariff classification of a girl’s jacket from China.

N061080 May 20, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Ms. Tracy Washington Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a girl’s jacket from China. Dear Ms. Washington: In your letter dated May 13, 2009, you requested a tariff classification ruling. One sample was submitted with your request. The article will be returned to you. Style 2S1233 is a girl’s wrap style hooded jacket. The article has a full front opening that fastens closed by means of a self fabric belt that is held in place by two thread belt loops, The item also features long sleeves with rib knit cuffs, side seam pockets, and an angled and hemmed bottom with tightening characteristics. The Abercrombie & Fitch ™ moose appears as embroidery work on one pocket. The article is constructed of terry knit fabric that is 60% cotton, 40% polyester. The hood is lined with plain jersey fabric. The applicable subheading for Style 2S1233 will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103, of cotton, girls’. 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