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

N068133 July 17, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Susan Stempko Herman Kay Company, Inc. 463 Seventh Avenue New York, NY 10018 RE: The tariff classification of a woman’s knit jacket from China. Dear Ms. Stempko: In your letter dated July 6, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 708, is a woman’s jacket made from 60% cotton and 40% polyester knitted fabric that is napped on the underside. The jacket features a full-front opening with a zipper closure, long sleeves with close fitting ribbed knit cuffs, a close fitting ribbed knit waistband, patch pockets on the front panels at the waist, and a hood with a drawstring closure. The front and back panels and hood have a 100% polyester Sherpa-like lining, while the sleeves are lined with a jersey fabric. The garment extends to below the waist. 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