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

N238220 March 5, 2013 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a men’s reversible knit jacket from China. Dear Ms. Orzol: In your letter dated January 29, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style 00S4YA – “Sosuna-R” is a men’s reversible jacket constructed from two layers of contrasting color 100% cotton knit fabric. Style 00S4YA has a lined, self-fabric hood with a drawstring; a full front opening with a reversible zipper closure; long, raglan sleeves with rib knit cuffs; side entry pockets below the waist; and a rib knit bottom. The applicable subheading for Style 00S4YA – “Sosuna-R” 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% 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