CLA-2-61:OT:RR:NC:N3:356

Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011

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

Dear Ms. Orzol:

In your letter dated February 4, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.

Style “05D308 – FABERDEEN” is a men’s jacket constructed from 51% cotton, 49% polyester, finely knit, French terry fabric. The garment has a lined self-fabric hood with a drawstring; a full front opening with a zipper closure; long raglan sleeves with rib knit cuffs; front pockets below the waist; and a close fitting rib knit bottom.

The applicable subheading for Style “05D308 – FABERDEEN” 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 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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division