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

N184935 October 14, 2011 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Drive MS 2316 Plano, TX 75024 RE: The tariff classification of a men’s knit jacket from China. Dear Ms. Morrell: In your letter dated September 13, 2011, you requested a tariff classification ruling. As requested your sample is being returned. Style PPK MF003 is a men’s jacket constructed from 88% cotton, 12% polyester, interlock knit fabric. Style PPK MF003 has a self-fabric hood with a drawstring; a full front opening with five button closures; long sleeves with close fitting cuffs and two button closures; patch pockets on the chest with flaps and buttoned closures; and a rib knit bottom. The applicable subheading for Style PPK MF003 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 that those of heading 6103: of cotton: men’s. The rate of duty rate 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division