The tariff classification of men’s and boys’ knit jackets from Oman.

N210378 April 13, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6101.30.2020 Ms. Joyce Wooley Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit jackets from Oman. Dear Ms. Wooley: In your letter dated March 19, 2012, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, the submitted sample will be returned. Style 229131 “Dedication Double Pique Tri-Color Jacket” is a men’s jacket constructed from 100% polyester, double pique knit fabric. The jacket has a self-fabric stand-up collar; a full front opening with a zippered closure; long tapered sleeves with partial rib knit cuffs; contrasting mesh inserts on the sleeves; zippered side entry pockets below the waist; contrasting mesh inserts at the underarms extending to the garment sides and at each side of the bottom of the garment; a slightly curved tail; and a drawcord and cord lock at the bottom of the garment. Style 229131 is made to men’s size specifications and will be imported in Adult (men’s) sizes XS - 3XL. You state that the same garment will be imported as Style 229231 in Youth (boys’) sizes S - XL. The applicable subheading for Style 229131will be 6101.30.2010, 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 man-made fibers: other: other: men’s. The rate of duty is 28.2% ad valorem.The applicable subheading for Style 229231 will be 6101.30.2020, 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 man-made fibers: other: other: boys’. The rate of duty is 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 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division