The tariff classification of boy’s and infant’s wearing apparel from China.

N162595 May 12, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2069; 6101.20.0020; 6111.20.6070 Ms. Erin Deely American Eagle Outfitters 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of boy’s and infant’s wearing apparel from China. Dear Ms. Deely: In your letter dated April 15, 2011, you requested a tariff classification ruling. As requested, the sample Style #5686 will be returned to you. Style #4592 will be retained by this office as per our telephone conversation. You have submitted three samples. Style #4592 is a boy’s hoodie constructed of knit 80% cotton, 20% polyester fabric that is napped on the inside. The hoodie contains more than nine stitches per two centimeters in the direction the fabric is formed. The garment features a hood, full frontal opening with a zipper closure, long sleeves with rib-knit cuffs, a printed design on the upper left front, kangaroo pockets and a rib-knit bottom. Although you propose classification as a jacket we find that the article is more akin to a layering piece. The garment is not a jacket because it does not offer sufficient protection against the elements. Style #5686 is a toddler boy’s (sizes 2T-5T) sweater style jacket. The outershell fabric is constructed of knit 60% cotton, 30% nylon,10% wool fabric and contains less than 9 stitches per centimeter measured in the direction the fabric is formed. The jacket features a shawl collar, a full frontal opening with three button closure, a sewn on patch on the left chest, rib-knit cuffs and a rib-knit bottom that reaches the waist. The jacket has a sewn in full body lining made of 80% cotton, 20% polyester, French terry fabric that creates the visual impression of a knit hoodie existing underneath a sweater. The hoodie style underpiece is visible at the garment’s front and is secured by a zipper closure. The garment will also be imported in infants’ sizes 12/18 months and 18/24 months. The applicable subheading for Style #4592 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) , and similar articles, knitted or crocheted: of cotton: other, other: men’s or boys’: other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for Style #5686 (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 #5686 ( sizes 2T-5T) 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