The tariff classification of a girl’s jacket from Macau.

N032356 July 8, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a girl’s jacket from Macau. Dear Mr. Hoffacker: In your letter dated June 30, 2008, on behalf of Sugartown Worldwide Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, style 69546G is a girl’s jacket constructed of knit velour 80% cotton, 20% polyester fabric. The jacket features a hood, a full frontal opening with zipper closure, two side slash pockets, long sleeves with rib-knit cuffs, and a banded bottom. The jacket reaches the waist. The applicable subheading for style 69546G will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6104: of cotton, girls’. The rate of duty will be 15.9 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