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

N239982 April 8, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s knit jacket from China. Dear Ms. Orzol: In your letter dated March 20, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 00S0P3-UFLT-KIMIRAA, is a woman’s “DIESEL” label jacket made from 70% cotton and 30% polyester knit fabric. The jacket features a full front opening with a zipper closure, a self-fabric stand up rib knit collar, two front pockets at the waist area with a “Diesel Industries” label sewn on the wearer’s right pocket, long sleeves with tight fitting rib knit elasticized cuffs, and a tight fitting rib knit elasticized bottom with a center rear vent. The garment extends to below the waist. The applicable subheading for style 00S0P3-UFLT-KIMIRAA will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of cotton: women’s. The duty rate will be 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 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division