The tariff classification of an infant’s jacket from China.

N093975 February 16, 2010 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6209.20.5050 Mr. Jerry Armani Mamiye Brothers, Inc. 112 West 34th Street Suite 1000 New York, NY 10120-0018 RE: The tariff classification of an infant’s jacket from China. Dear Mr. Armani: In your letter dated February 8, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, style no. KG5939 is an infant’s jacket of 100% cotton poplin fabric that is coated with polyvinyl chloride. The lining is of 100% polyester woven fabric and between the outer shell and the lining there is a layer of 100% polyester fiberfill. The long sleeve jacket features a retractable hood of 100% nylon woven fabric, a collar of 100% cotton 16 wale corduroy, a full frontal opening with heavy duty zipper closure, and 4 cargo pockets with pocket flaps and metal snap closures. According to Chapter 62, Note (b), HTS, Articles which are, prima facie, classifiable in heading 6209 and in other headings of this chapter are to be classified in heading 6209. The applicable subheading for the style no. KG5939 will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories: of cotton: other: other, other. The rate of duty will be 9.3 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