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

N248163 December 5, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Ms. Regina White-Santiago The Children’s Place Services Company, LLC 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of a boy’s jacket from Indonesia. Dear Ms. Regina White-Santiago: In your letter dated November 4, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style 2026722 is described as a “boy’s zip front cardigan.” The garment shell is constructed from polyester pile knit fabric that is brushed on both sides. The item features a full front opening secured by a zipper closure, a stand-up collar, long sleeves with fabric cuffs that are finished by capping, side entry pockets and a hemmed bottom that is finished by capping. While the entire body and sleeves are made of pile knit fabric, the article also has nylon taslan woven panel overlays at the upper chest, collar and upper back. You inquire if the garment possesses sufficient physical features to be classified as a jacket. Alternatively, you ask if the item is more appropriately classified in Heading 6110, as a cardigan or similar article. Style 2026722 will be primarily worn outdoors for protection against the elements and has sufficient physical features to be a jacket. The essential character of the garment is imparted by the pile knit fabric. The applicable subheading for Style 2026722 will be 6101.30.2020, 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 man-made fibers: other: other: boys’. The duty rate will be 28.2 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division