The tariff classification of children’s jackets from China.

N135370 December 3, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.20.0020; 6102.20.0020; 6111.20.6070 Ms. Erin Deely American Eagle Outfitters 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of children’s jackets from China. Dear Ms. Deely: In your letter dated November 22, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style #2129 is a girl’s hoodie style jacket constructed of knit 60% cotton, 40% polyester fabric that is napped on the inside. The jacket features a hood, full frontal opening with a heavy duty zipper closure, long sleeves with rib-knit cuffs, a printed front design, kangaroo pockets and a rib-knit bottom that reaches the waist. Style #3683 is a toddler girl’s (sizes 2-5T) hoodie style jacket constructed of knit 60% cotton, 40% polyester fabric that is napped on the inside. The jacket features a hood, full frontal opening with a heavy duty zipper closure, long sleeves with rib-knit cuffs, a printed front design, kangaroo pockets and a rib-knit bottom that reaches the waist. The exact garment will also be imported in infant’s sizes 12/18 months and 18/24 months. Style #4547 is a boy’s hoodie style jacket constructed from 100% cotton knit French terry fabric. The jacket features a hood, a full frontal opening with a zipper closure, long sleeves with rib-knit cuffs, a printed front design, long sleeves with rib-knit cuffs, kangaroo pockets and a rib-knit bottom that reaches the waist. The applicable subheading for Styles #2129 and #3683 (sizes 2T-5T) will be 6102.20.0020, 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 those of heading 6104: of cotton, girls’. The rate of duty will be 15.9 percent ad valorem. The applicable subheading for Style #3683 (sizes 12/18M-18/24M) will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for Style #4547 will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ overcoats, carcoats, capes, cloaks, anoraks, (including ski-jackets), windbreakers and similar articles: knitted or crocheted, other than those of heading 6103: cotton, boys’. The rate of duty will be 15.9 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