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

N105699 June 9, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6101.20.0010 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a men’s knit jacket from China. Dear Ms. Malina: In your letter dated May 12, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style 391330 “Men’s Rib Short Jacket” is a men’s jacket constructed from 100% cotton, heavy weight knit fabric. The jacket has a rib knit collar; a full front opening with a zippered closure; long, raglan sleeves with rib knit cuffs; a patch pocket below the waist; and a close fitting rib knit bottom. The applicable subheading for Style 391330 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 is 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 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division