The tariff classification of girls’ jacket from China

N266022 July 14, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.20.0020 Ms. Karen Wilder The Gymboree Corporation 500 Howard Street San Francisco, CA 94105 RE: The tariff classification of girls’ jacket from China Dear Ms. Wilder: In your letter dated June 8, 2015, you requested a tariff classification ruling. Your samples will be returned as requested. Style GYKG50011A is a girls’ hip length jacket that is constructed of 79% cotton and 21% polyester knit fabric quilted to a light nonwoven polyester batting fill. The garment features an off center full front opening secured with a zipper closure, pockets below the waist, long tapered hemmed sleeves, and a close fitting self-fabric banded bottom. The applicable subheading for style GYKG50011A will be 6102.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Girls’. 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/. We are returning your request for a ruling, and any related samples, exhibits, etc. for style GYKG50104. The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed. 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division