The tariff classification of boys’ padded sleeveless jackets from Indonesia.

N140176 January 11, 2011 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6201.93.2020; 6209.30.3040 Ms. Fifi Pudjijanto Gap Inc. 2 Folsom Street San Francisco, CA 94105 RE: The tariff classification of boys’ padded sleeveless jackets from Indonesia. Dear Ms. Pudjijanto: In your letter dated December 21, 2010 you requested a tariff classification ruling. Two samples were submitted with your request. The samples will be returned to you. Style GTB001 is a boys’ nylon woven padded sleeveless jacket. It features a full front zipper opening and slash pockets secured by zipper closures. The style has a polyester fill interior and a woven cotton lining. The item is stated to have a visible polyurethane milky coating on the inner side of the nylon shell. The coating is not visible as that term is defined for tariff purposes. Style OTB002 is a boys’ polyester woven padded sleeveless jacket. It features a full front zipper opening, a faux fur pile knit collar and unsecured slash pockets. The style has a polyester fill interior and a polyester brushed knit lining. The item is stated to have a visible polyurethane milky coating on the inner side of the nylon shell. The coating is not visible as that term is defined for tariff purposes. The inner face of the outer shell fabric of both garments have a polyurethane coating. For tariff purposes, the coating does not obscure the underlying fabric and render the garments coated, covered or laminated with rubber or plastics material. Both styles are sized for babies 12 to 18 months and toddlers 2T-4T. The applicable subheading for both styles in babies’ sizes will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, other, other. The rate of duty is 16% ad valorem. The applicable subheading for both styles in toddler sizes 2T-4T will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ anoraks ( including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, other, padded, sleeveless jackets, other. The rate of duty is 14.9% 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 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