The tariff classification of men’s knit jackets and a woman’s knit pullover garment from Pakistan.

N121122 September 28, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010; 6110.20.2079 Ms. Lisa Knerr Blue Star Imports, L.P. 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of men’s knit jackets and a woman’s knit pullover garment from Pakistan. Dear Ms. Knerr: In your letter dated August 25, 2010 you requested a tariff classification ruling on behalf of American Eagle Outfitters, Inc. As requested, your samples are being returned. Style 9653 is a men’s jacket constructed from 80% cotton, 20% polyester, French terry knit fabric. The garment has a full front opening with a zipper closure, long sleeves with tight fitting rib knit cuffs, a self-fabric hood with a drawstring, pouch pockets below the waist, screen printing on the left front panel, and a tight fitting rib knit bottom. Style 9632 is a men’s jacket constructed from 60% cotton, 40% polyester, finely knit fabric that is napped on the inside surface. The garment has a full front opening with a zipper closure, long sleeves with tight fitting rib knit cuffs, a self-fabric hood with a drawstring, a waffle knit lining in the hood, pouch pockets below the waist, screen printing on the left front panel and on the left sleeve, a woven fabric label near the left pouch pocket, and a tight fitting rib knit bottom. Style 7041 is a women’s “American Eagle Outfitters” label pullover garment constructed of a 100% cotton reverse jersey fabric. The fabric measures more than 9 stitches per 2 centimeters counted in the direction that the stitches were formed. The garment features a zippered partial opening at the front neckline, a self-fabric hood with a drawstring tightener, a kangaroo patch pocket on the lower front panel, long raglan sleeves with self-fabric cuffs, and a drawstring tightener sewn into the straight hemmed garment bottom. The garment extends to below the waist. The applicable subheading for styles 9653 and 9632 will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: Other than those of heading 6103: Of cotton: Men’s. The duty rate will be 15.9% ad valorem. You recommended classification of style 7041 under 6102.20.0010, HTSUS; however, the garment is not similar to the terms of the headings found in 6102. Based on construction and styling features, style 7041 is more specifically provided for as an other pullover garment of 6110, HTSUS. The applicable subheading for style 7041 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: Other. The duty rate will be 16.5% 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 Mary Ryan at 646-733-3271 regarding the men’s knit garments and National Import Specialist Francine Vivona-Brock at 646-733-3049 regarding the women’s knit garment. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division