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

N238918 March 7, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6202.93.4021 Mr. Harry Gonelly Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a girl’s jacket from China. Dear Mr. Gonelly: In your letter dated February 21, 2013, on behalf of your client LF Sourcing (Millwork) LLC, you requested a tariff classification ruling. Your sample will be returned to you. The submitted sample, Style P155462, is a girl’s jacket with an outer shell that is constructed from both faux leather and woven fabric. The faux leather is constructed of cellular polyurethane plastic material with a backing of woven fabric present merely for reinforcing purposes. The woven fabric is constructed from bright plaid brushed flannel fabric that is 57% polyester, 38% wool, 5% other fibers. The quilted interior is polyfill and the lining is woven polyester. The garment front except for the high yoke and narrow side panels below the armholes is made of flannel fabric. The garment back, except for the high yoke and waistband is made of flannel fabric. The front yoke, front side panels below the armholes, rear yoke and sleeves are made of faux leather material. The jacket features a full front zipper opening, a stand-up collar, set-in slash pockets with zipper closures, hemmed cuffs and a hemmed waistband with side seam metal snap and faux leather tab adjustable closures. The brushed flannel fabric imparts the essential character to the garment. Consequently, the applicable subheading for Style P155462 will be 6202.93.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: women’s girls’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: other: other: containing 36 percent or more by weight of wool or fine animal hair, girls’. The duty rate will be 43.4 cents per kilogram and 19.7% 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division