The tariff classification of a boy’s jacket from China.

N194823 December 2, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6101.20.0020; 6111.20.6070 Ms. Ivory Wong American Eagle Outfitters 401 Fifth Avenue New York, NY 10016 RE: The tariff classification of a boy’s jacket from China. Dear Ms. Wong: In your letter dated November 23, 2011, on behalf of your subsidiary Blue Star Imports L.P., you requested a tariff classification ruling You have submitted one sample. As requested, the sample will be returned to you. Style #8757 is a boy’s hoodie style jacket constructed from 60% cotton knit, 40% polyester French terry fabric. The jacket features a lined hood, a full front opening with zipper closure, long sleeves with rib-knit cuffs, patch pockets with slash openings and a rib-knit waistband. The garment has large contrast color bold letter labels and an all-over array of appliquéd theme patch fabric labels. The item will be sized for boys’ newborn to 18 months and toddlers 2T to 4T. The applicable subheading for Style #8757, sizes newborn to 18 months will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for Style #8757, sizes 2T to 4T will be 6101.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ overcoats, carcoats, capes, cloaks, anoraks, (including ski-jackets), windbreakers and similar articles: knitted or crocheted, other than those of heading 6103: cotton, boys’. 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