CLA-2-61:OT:RR:NC:3:358

Ms. Tammy Reagan
One Stop DBA Top Apparel
2686 Northridge Drive NW
Grand Rapids, MI 49544

RE: The tariff classification of a babies’ hoodie style jacket from Pakistan.

Dear Ms. Reagan:

In your letter received September 18, 2009, you requested a tariff classification ruling. The submitted sample will be returned to you.

The sample, Style EZ 942, is an infant’s hooded sweatshirt jacket. The item is constructed of finely knit 68% cotton, 32% polyester fabric that is napped on the inside. The jacket features set-in long sleeves, a full front opening with heavy duty zipper closure, slash entry patch pockets, rib knit cuffs and a rib knit waistband. The item will be imported in infant sizes 6 months, 12 months and 18 months. The applicable subheading for Style EZ 942 will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other, other. The rate of duty will be 8.1 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,

Robert B. Swierupski
Director
National Commodity Specialist Division