The tariff classification of a boy’s jacket from Hong Kong.

N076715 September 23, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Ms. Liz Franqui Hartstrings L.L.C. 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a boy’s jacket from Hong Kong. Dear Ms Franqui: In your letter dated September 18, 2009, you requested a tariff classification ruling. The submitted sample will be returned to you. The item, which has no style number, is described as a cardigan sweater. The hooded garment has a full front opening with heavy duty zipper closure, long raglan sleeves with rib-knit cuffs, and a rib knit bottom. The outer shell fabric is made of acrylic knit 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 brushed fleece fabric. The item is sized for boys 4-7. While you propose classification as a cardigan sweater in heading 6110, we find that the garment is classifiable as a jacket because of its styling characteristics and the polar fleece lining that provides the extra warmth associated with jackets. The applicable subheading for the boy’s knit jacket 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. . 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