The tariff classification of a boys’ jacket from Ethiopia

N210215 April 9, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.3521 Ms. Joyce Wooley Augusta Sportswear 425 Park West Drive Grovetown, Ga 30813 RE: The tariff classification of a boys’ jacket from Ethiopia Dear Ms. Wooley: In your letters dated February 15, 2012 and March 14, 2012, on behalf of Holloway, you requested a tariff classification ruling. The sample submitted, style number F-055Y, is a boys’ hip-length jacket with a shell composed of a woven 100% polyester fabric. The jacket is not lined. In your letter you state that the garment is not coated for water resistance. The garment will be imported in sizes S-L. The jacket has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, long sleeves with elasticized cuffs, two front pockets with zipper closures at the waist and a hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the jacket will be 6201.93.3521, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other boys’ anoraks, windbreakers and similar articles: of man-made fibers. 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division