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

N240156 April 22, 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 knit jacket from China. Dear Ms. Orzol: In your letter dated March 25, 2013, you requested a tariff classification ruling. As requested, your sample will be returned. Style 00S4IF – “Smusa-S” is a men’s jacket constructed from 100% cotton, thermal knit fabric. The garment has a zip-through, rolled turtleneck collar; a lined, self-fabric hood with a drawstring; a full front opening with a zipper closure; long sleeves with 2x2 rib knit cuffs; side entry pockets below the waist; a rear yoke; and a close fitting, 2x2 rib knit bottom. The applicable subheading for Style 00S4IF - “Smusa-S” 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