CLA-2-61:OT:RR:NC:N3:358

Mr. David Haber
Beluga, Inc.
Adjmi Apparel Group
100 West 33rd Street, Suite 1105
New York, NY 10001

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

Dear Mr. Haber:

In your letter dated July 29, 2013, you requested a tariff classification ruling.

Style C8369R is a boys’ jacket constructed from 60% cotton, 40% polyester, finely knit fabric that is napped on the inside surface. Style C8369R has a self-fabric hood with a lining of jersey knit fabric, a full front opening with a zipper closure, long sleeves with rib knit cuffs, hand-warmer pockets below the waist, and a rib knit bottom.

The applicable subheading for Style C8369R 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 than those of heading 6103: of cotton: boys’. The rate of duty 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 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 Bruce Kirschner at (646) 733-3048.


Sincerely,

Myles B. Harmon
Acting Director
National Commodity Specialist Division