The tariff classification of girl’s outerwear from China.

N165384 June 7, 2011 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6202.12.2060 Ms. Karen Wilder Gymboree Corporation 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of girl’s outerwear from China. Dear Ms. Wilder: In your letter dated May 4, 2011, you requested a tariff classification ruling. The sample is being retained for reference purposes. Your submitted sample, Ref.# JG50347K is described as a printed jacket in textured vintage basket weave. The article is a girl’s lightweight swing style jacket. The outer shell fabric is constructed of textured woven fabric that is 100% cotton. The lining is made of lightweight woven cotton fabric. The garment features a round neck, a full frontal opening that fastens right over left and is secured by four large buttons, slight “bell” long sleeve gathering at the cuffs, two partial back pleats with decorative buttons at the top of the pleats and a hemmed bottom. The applicable subheading for Ref.# JG50347K will be 6202.12.2060, 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 (included padded, sleeveless jackets), other than those of heading 6204: overcoats, carcoats, capes, cloaks and similar coats: of cotton: other, other: other: girls’. The rate of duty will be 8.9 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