The tariff classification of two women’s jackets from Vietnam, Indonesia, and possibly other undetermined countries.

N121123 September 22, 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 two women’s jackets from Vietnam, Indonesia, and possibly other undetermined countries. Dear Ms. Knerr: In your letter dated August 25, 2010, you requested a classification ruling. As requested, your samples are being returned to you. Style 7133 is a woman’s “American Eagle Outfitters” label cut and sewn jacket that is constructed from 100% cotton French terry knit fabric. The garment features a piece constructed hood, a full front opening with a zipper closure, long sleeves with close fitting rib knit cuffs, kangaroo pockets at the waist area of the front panels, and a close fitting rib knit bottom band. Style 7176 is a woman’s “American Eagle Outfitters” label cut and sewn jacket that is constructed from 60% cotton and 40% polyester knitted fabric that has been brushed on the inner surface. The garment features a piece constructed hood that can be tightened by means of a drawstring, a full front opening with a zipper closure, long sleeves with tight fitting rib knit cuffs, kangaroo pockets at the waist area of the front panels, an “American Eagle” logo printed on the front panels, and a tight fitting rib knit bottom band. We are unable to issue a ruling covering style 7131 at this time. We need additional information in order to issue a ruling. Please submit the information described below: Provide a final production sample in a ladies regular size medium for style 7131 and on all future garment submissions. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for styles 7133 and 7176 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