The tariff classification of a women’s garment from Pakistan.

N072101 September 3, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Tammy Reagan Top Apparel d.b.a. One Stop 2686 Northridge Dr. NW Grand Rapids, MI 49544 RE: The tariff classification of a women’s garment from Pakistan. Dear Reagan: In your letter received August 14, 2009, you requested a tariff classification ruling. The submitted sample of Style EZ340 is a women’s jacket constructed of a 68% cotton 32% polyester knit fabric that has been napped on the underside. You have indicated the garment will also be available in a 90% cotton 10% polyester fabrication. The “Enza” label garment features a hood with a drawstring tightener, a full front zippered opening, long sleeves with tight fitting ribbed knit cuffs, two front patch pockets and a tight fitting ribbed knit banded garment bottom. The garment extends to below the waist. The applicable subheading for the garment 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