The tariff classification of a boy’s jacket.

N145071 February 2, 2011 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6201.93.3000; 6201.93.3521 Mr. Gerald Wyckoff Charles A. Redden, Inc. 1609 Vauxhall Road, 2nd Floor Union, New Jersey 07083 RE: The tariff classification of a boy’s jacket. Dear Ms. Wyckoff: In your letter dated January 24, 2011, on behalf of your client Lollytogs DBA LT Apparel Group, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style LPFA12 is a boy’s jacket that creates the visual impression of a hooded vest existing over a knit jacket. The vest portion is made of polyester woven fabric. The long sleeves with rib-knit cuffs, rib-knit bottom and inset portions on underlying knit fabric on both sides of the “knit jacket” zipper opening are made of 80% cotton, 20% polyester knit fabric. The garment has a polyfill interior and a polyester woven lining. The outer “vest” has a hood, a full frontal opening that fastens left over right and is secured by five metal snaps, side slash pockets and a finished bottom. The jacket has an embroidered emblem on the left chest. The jacket will be imported in size ranges 2T-4T, 4-7 and 8-16. The country of origin is not known. The jacket is an article of mixed components, the essential characteristics of which is imparted by the outer shell woven fabric. The applicable subheading for Style LPFA12 (if water resistant) will be 6201.93.3000, 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 (including padded sleeveless jackets), other than those of heading 6203: of man-made fibers: other: other: other: water resistant. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for Style LPFA12 (if not water resistant) will be 6201.93.3521, 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 (including padded sleeveless jackets), other than those of heading 6203: of man-made fibers: other: other: other: other, boys’. The rate of duty will be 27.7 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