The tariff classification of a woman’s jacket from Indonesia and possibly other countries

N164060 May 23, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Erin Deely American Eagle Outfitters 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of a woman’s jacket from Indonesia and possibly other countries Dear Ms. Deely: In your letter dated May 2, 2011 you requested a classification ruling on behalf of Blue Star Imports, L.P. As requested, your sample is being returned to you. The submitted sample, style 7252, is a woman’s “American Eagle Outfitters” brand jacket that is constructed from 100% polyester knitted fabric that has been brushed on the inner and outer surfaces. The jacket features a full front zippered opening, a drawstring hood with a Sherpa-like lining, long sleeves with tight fitting 3x3 rib knit cuffs, two kangaroo pockets at the waist area, the “American Eagle Outfitters” logo embroidered on the wearer’s left front pocket, and a tight fitting 3x3 rib knit banded garment bottom. The garment extends to below the waist. You state in your letter that the garment will be available in sizes XXS-XXL. On future ruling submissions, please provide sample garments in a woman’s regular size medium for our review. The applicable subheading for the jacket will be 6102.30.2010, 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 man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% 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