The tariff classification of a boy’s jacket from China.

N163817 May 10, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Ms. Erin Deely American Eagle Outfitters 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of a boy’s jacket from China. Dear Ms. Deely: In your letter dated April 28, 2011, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted samples, Style #4636 “Quilted Track Jacket” is a boy’s jacket that features an outer shell constructed of knit polyester fabric and is lined with knit cotton fabric. The cotton lining is quilted in the body and is screen printed. The jacket features a stand up rib-knit collar, full frontal opening with a heavy duty zipper closure, a quilted yoke, long sleeves with rib-knit cuffs, a stripe sewn on each sleeve, slash pockets and a rib-knit bottom. The applicable subheading for Style #4636 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other those of heading 6103: of man-made fibers: other: other, boys’. The rate of duty will be 28.2 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