The tariff classification of a woman’s knit jacket from Indonesia and possible other undetermined countries.

N117851 August 26, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Jenny Helm GEAR For Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a woman’s knit jacket from Indonesia and possible other undetermined countries. Dear Ms. Helm: In your letter dated July 28, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style G7051, is a woman’s “gear For Sports” label jacket made from 100% cotton knitted 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 area, long sleeves with snug fitting rib knit fabric cuffs, and a snug fitting rib knit fabric bottom band. In your submission, you asserted classification as a cardigan of 6110, HTSUS. However, the garment appears to be designed for outdoor wear over other clothing for protection against the elements which is a jacket criteria. The garment is properly classified as a jacket under 6102.20.0010, HTSUS. 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