The tariff classification of a girls’ padded sleeveless jacket from China.

N171367 June 30, 2011 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a girls’ padded sleeveless jacket from China. Dear Ms. Watson: In your letter dated June 13, 2011, on behalf of Garnet Hill, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Item Number 25088, is a girl’s quilted padded sleeveless jacket with a shell constructed of woven 100% polyester fabric that is visibly coated on the interior surface with polyurethane. The garment has a 100% woven polyester lining and is filled with 70% down, 30% feathers. The garment is sleeveless and has oversized armholes, a stand-up collar, a full frontal opening secured with a heavy duty zippered closure, two front vertical pockets at the waist and a straight cut hemmed bottom. The applicable subheading for Item Number 25088 will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women’s or girls’ garments: of man-made fibers: other, other. The rate of duty will be 7.1 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