The tariff classification of boy’s jackets from China.

N024434 March 11, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.30.2020 Mr. Erick Echeverria Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of boy’s jackets from China. Dear Mr. Echeverria: In your letter dated February 29, 2008, you requested a tariff classification ruling. Two samples were submitted with your request. As requested, they will be returned to you. Submitted style XB6705 and style XB6307 are boys’ jackets constructed of brushed knit polyester fabric that is heavily napped on both sides. Both styles have stand-up collars, full frontal openings with heavy duty zipper closures, long sleeves with self-fabric elasticized cuffs, side pockets with vertical access secured by zipper closures and hemmed fabric at the bottom that can be adjusted by means of snaps. The styles are sized for boys 8 to 18/20. The applicable subheading for style XB6705, and style XB6307 will be 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: boys’. The rate of duty will be 28.2 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