The tariff classification of a woman’s knit jacket from Vietnam and possibly other countries.

N119328 September 9, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Lisa Knerr Blue Star Imports, L.P. 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of a woman’s knit jacket from Vietnam and possibly other countries. Dear Ms. Knerr: In your letter dated August 12, 2010 you requested a classification ruling. Your sample is being returned to you. The submitted sample, style 7157, is a woman’s “American Eagle Outfitters” label jacket made from 60% cotton and 40% polyester knit fabric that has been brushed on the inner surface. The jacket features a full front opening with a zipper closure, a self-fabric piece constructed hood that can be tightened by means of a drawstring, two patch pockets at the waist, long sleeves with tight fitting rib knit fabric cuffs, an “American Eagle Outfitters” logo printed on the upper front panels, and a tight fitting rib knit garment bottom. 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