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

N246175 September 25, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6101.20.0020 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a boy’s jacket from China. Dear Ms. Orzol: In your letter dated August 29, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. Style 00J0SF - SUBBY is a boy’s hoodie style jacket constructed of 72 percent cotton, 28 percent polyester heavyweight French terry knit fabric. The jacket features a hood, a full front opening with heavy duty zipper closure, long sleeves with rib-knit cuffs, set-in pockets at the waist with side seam openings and a rib-knit bottom that reaches the waist. A small chest patch pocket with unsecured opening and design work has raised plastic lettering and metal work with the inscription “DIESEL since 1979 ™.” The style will be imported in boy’ sizes 2-16. The applicable subheading for Style 00J0SF - SUBBY will be 6101.20.0020, 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 those of heading 6103: of cotton, boys’. The rate of duty will be 15.9 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division