The classification of a women's jacket from China.

PD C83131 January 16, 1998 CLA-2-62-DD:C:D:I01 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Mr. Kevin Maher C Air Custom House Brokers-Forwarders, Inc. 154-66 Rockaway Boulevard Jamaica, NY 11434 RE: The classification of a women's jacket from China. Dear Mr. Maher: In your letter dated January 5, 1998, on behalf of Sandalwood, you requested a tariff classification ruling. Style number 102R-S is a women's 100% polyester knit fabric with a coating of 100% PVC applied to the outer surface of the garment. The jacket extends from the neck to the hip area and features a stand-up collar with a zip on hood with a drawstring, a full frontal opening with a zipper closure, 2 front slant pockets each with a zipper closure, long hemmed sleeves, side vents and a straight hemmed bottom. Your sample is returned as requested. The applicable subheading for the jacket will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's or girls' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 6.1 percent ad valorem. This merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling should be attached to the entry documents at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Victor G. Weeren Port Director Boston, MA