The tariff classification of children’s jackets from China.

N064155 June 10, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.30.2020; 6102.30.2020 Mr. Raymond Rodriguez World Commerce Services LLC 555 East Ocean Boulevard Suite 440 Long Beach, CA 90802 RE: The tariff classification of children’s jackets from China. Dear Mr. Rodriguez: In your letter dated May 29, 2009, on behalf of your client Flyers Group PLC, you requested a tariff classification ruling. Two samples were submitted with your request. The articles will be returned to you. Style SC003 is a boy’s knit jacket. The hooded garment has a full front opening with zipper closure, long raglan sleeves with rib-knit cuffs and a rib knit bottom. The outer shell fabric is made of jersey acrylic fabric and contains fewer than nine stitches per two centimeters counted in the direction the fabric is formed. The full interior lining is made of finely knit polyester fleece fabric. The item is sized for boys’ 2T-4T and 5-7. Style SC001 is a girl’s knit jacket. The hooded garment has a full front opening with a four oversize button closure that fastens right over left, long set-in sleeves with hemmed cuffs and a hemmed bottom. The full front opening, hood, sleeve openings and bottom are finished with scalloped edging. The outer shell fabric is made of jersey acrylic fabric and contains fewer than nine stitches per two centimeters counted in the direction the fabric is formed. The full interior lining is made of finely knit polyester fleece fabric. The item is sized for girls’ 2T-4T and 5-6X. The applicable subheading for Style SC003 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, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103, of man-made fibers, other, other, boys’. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for Style SC001 will be 6102.30.2020, 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 man-made fibers, other, other, girls’. The rate of duty will be 28.2 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