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

N179137 September 2, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Ms. Laurie Lewis Liz Claiborne Inc. One Claiborne Avenue HQ2, 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a men’s jacket from China. Dear Ms. Lewis: In your letter dated August 4, 2011, you requested a tariff classification ruling. As requested, your sample is being returned. Style HOL235 is a men’s jacket constructed from 100% cotton, jersey and cable knit fabric that measures 6 stitches per 2 centimeters counted in the horizontal direction. The garment is lined with 100% polyester, high pile, Sherpa knit fabric and features a self-fabric hood with a Sherpa knit lining; a full front opening with five toggle closures; long sleeves with rib knit cuffs; rib knit edging on the hood and the placket; side entry pockets below the waist; and a rib knit bottom. The Sherpa knit lining provides sufficient protection against the elements to warrant classification as a jacket. Consequently, the applicable subheading for Style HOL235 will be 6101.20.0010, 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 than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% 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 the 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Robert B. Swierupski Director, National Commodity Specialist Division