The tariff classification of girl’s knit garment from Indonesia.

N112420 July 1, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Karen Wilder Gymboree Manufacturing 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of girl’s knit garment from Indonesia. Dear Ms. Wilder: In your letter dated June 23, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, reference number 51783 is a girl’s upper body garment constructed of finely knit fabric that is brushed on the inside and is 85% cotton, 15% polyester. The garment features a stand-up collar, a full frontal opening secured with a zipper closure, three quarter length raglan sleeves with rib-knit cuffs, a kangaroo pocket and a rib knit bottom. There is a small embroidered peace sign on the left chest. The garment is imported in girl’s sizes XS (3/4) to L (10/12). You describe the article as a girl’s jacket. While the garment has certain characteristics of a jacket we find that the item is a fashion layer piece. The absence of long sleeves does not afford sufficient protection against the elements to be considered as a jacket. The applicable subheading for reference number 51783 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: woman’s or girls’: other . The rate of duty will be 16.5 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