The tariff classification of a men’s knit jacket from India.

N088915 January 19, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Mr. Mark Estebo Par Customs Brokers 147-35 Farmers Blvd. Jamaica, NY 11434 RE: The tariff classification of a men’s knit jacket from India. Dear Mr. Estebo: In your letter dated December 21, 2009, you requested a tariff classification ruling on behalf of Ethical Fashion. As requested, your sample will be returned. Style “Georgia” is a men’s jacket constructed from 80% cotton, 20% polyester finely knit fabric. The garment has a quilted lining with polyester fiberfill batting. Style “Georgia” has a self-fabric hood with a drawstring; long sleeves with rib knit cuffs; an embroidered logo on the left sleeve; screen printing and flocking on the front panels; pouch pockets below the waist; a welt pocket on the inner right panel; a zippered welt pocket on the inner left panel; and a rib knit bottom. The applicable subheading for Style “Georgia” will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division