The tariff classification of a children’s jacket from Pakistan.

N083537 November 9, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Ms. Tammy Reagan Tops Apparel DBA One Stop 2686 Northridge Drive NW Grand Rapids, MI 49544 RE: The tariff classification of a children’s jacket from Pakistan. Dear Ms. Reagan: In your correspondence received by this office November 6, 2009, you requested a tariff classification ruling. One sample was submitted with your request. The article will be returned to you. Style EZ 940 is a child’s sweatshirt style hooded jacket. The article has a full front zipper opening, a two-ply hood, set-in long sleeves with rib knit cuffs, slash entry patch pockets at the waist, and a rib knit waistband with tightening characteristics. The article is constructed of finely knit 68% cotton, 32% polyester fabric that is napped on the inside. The item will be imported in youth sizes small, medium, large. The applicable subheading for Style EZ 940 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 6103, 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