CLA-2-61:OT:RR:NC:N3:359

Mr. Douglas Hwee
Ohana Customs Corp.
43 Rhodes Street
New Hyde Park, NY 11040

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

Dear Mr. Hwee:

In your letter dated April 9, 2009 you requested a classification ruling on behalf of your client Republic Clothing Inc. As requested, your sample is being returned to you.

The submitted sample, style S10885, is a woman’s “Project G” label jacket made from 100% cotton French terry knitted fabric. The jacket features a full-front opening with a zipper closure, long sleeves with close fitting ribbed knit cuffs, a close fitting ribbed knit waistband, slanted patch pockets on the front panels at the waist, and a hood with a drawstring closure. The front and back panels and hood have a 100% polyester sherpa lining, while the sleeves are lined with a jersey fabric.

The applicable subheading for the jacket 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division