The tariff classification of a woman’s knit jacket from India or other countries.

N106116 June 4, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Krista B. Ruffoni Family Dollar Services, Inc. 10401 Monroe Road Matthews, NC 28105 RE: The tariff classification of a woman’s knit jacket from India or other countries. Dear Ms. Ruffoni: In your letter dated May 12, 2010 you requested a classification ruling. Your sample is being returned to you. The submitted sample, style F11-119J/SKU number 103574, is a woman’s “Zoey & Beth” label jacket made from 86% cotton and 14% polyester French terry knit fabric. The jacket features a full front opening with a zipper closure, a self-fabric hood that can be tightened by means of a drawstring, two patch pockets at the waist, long sleeves with snug fitting rib knit fabric cuffs, a partial elasticized gathering at the center of the rear panel waist area, and a snug fitting rib knit fabric bottom band. The jacket also features ruffle trim on the hood and the upper front panels. 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