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

N091035 February 5, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Marlene Collins Liz Claiborne Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a woman’s knit jacket possibly from China. Dear Ms. Collins: In your letter dated January 11, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style JU09E1101, is a woman’s “Juicy Couture” brand jacket made from 80% cotton and 20% polyester terry knit fabric. The jacket features a full front opening with a zipper closure, a hood that can be tightened by means of a drawstring, two kangaroo pockets at the waist, long sleeves with tight fitting rib knit cuffs, a plastic heart with the word “Juicy” sewn on the wearer’s left pocket, and a tight fitting rib knit bottom band. 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