CLA-2-61:OT:RR:NC:WA:356

Ms. Belinda Lopez
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

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

Dear Ms. Lopez:

In your letter dated January 20, 2011, you requested a tariff classification ruling. As requested, your sample will be returned.

Style ZN2845 is a men’s jacket constructed from 72% cotton, 24% polyester, 4% spandex, double knit fabric. Style ZN2845 has a self-fabric convertible collar with a zip-out, woven fabric hood with a drawstring closure; a full front opening with a storm flap and a zippered closure; long, tapered, close fitting sleeves; two side entry pockets on the chest with snap closures; side entry pockets below the waist; and a close fitting, rib knit bottom.

The applicable subheading for Style ZN2845 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% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division