The tariff classification of boy’s apparel from China.

N204296 February 15, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Ivory Wong American Eagle Outfitters Blue Star Imports, L.P. 401 Fifth Avenue New York, NY 10016 RE: The tariff classification of boy’s apparel from China. Dear Ms. Wong: In your letter dated February 8, 2012, you requested a tariff classification ruling. You have submitted one sample. As requested, the sample will be returned to you. The item, Style #5894 is a toddler boy’s button cardigan constructed of finely knit 80% cotton, 20% polyester fabric that is finely napped on the inside. The garment has a vee neckline and a rib-knit, full front opening placket that is secured by five plastic buttons that fasten left over right. The garment has long sleeves with rib-knit cuffs, an upper chest raised flock design and set-in slash pockets above a rib-knit waistband. Although you propose classification as a jacket, we find that the article is a cardigan style layering piece that is worn indoors. The garment is not a jacket because it is not worn for protection against the elements outdoors. The garment will also be imported in toddler sizes 2T to 5T. The applicable subheading for Style #5894 will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) , and similar articles, knitted or crocheted: of cotton: other, other: men’s or boys’: other. The rate of duty will be 16.5 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, Thomas J. Russo Director National Commodity Specialist Division