CATEGORY: Classification s253

N238217

March 5, 2013

CLA-2-61:OT:RR:NC:N3:356

CATEGORY: Classification

TARIFF NO.: 6101.20.0010

Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011

RE: The tariff classification of a men’s knit jacket from Turkey.

Dear Ms. Orzol:

In your letter dated January 29, 2013, you requested a tariff classification ruling. As requested, your sample will be returned.

Style 00S5L2 – “Shamsir” is a men’s jacket constructed from a double-layer 100% cotton knit fabric. The garment is self-lined in the body and sleeves and features a self-fabric hood with a drawstring; a full front opening with a zipper closure; long sleeves with self-fabric banded cuffs; stylized elbow patches; side entry pockets below the waist; two inside, woven fabric pouch pockets; overlock stitching at the seams; and a straight bottom with a drawstring closure encased in a woven fabric edging.

The applicable subheading for Style 00S5L2 – “Shamsir” will be 6101.20.0010, 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, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% 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 the 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). 2

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 Mary Ryan at (646) 733-3271.

Sincerely,

Thomas J. Russo Director National Commodity Specialist Division