The tariff classification of a Women's Rain Jacket from China.

NY D82626 October 14, 1998 CLA-2-62:RR:NC:3:353 D82626 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Brian Tell B.B. Dakota, Inc. 298 Broadway Laguna Beach, CA 92651 RE: The tariff classification of a Women's Rain Jacket from China. Dear Mr. Tell: In your letter dated September 22, 1998 you requested a tariff classification ruling. The submitted sample, Style #4641 is a Women's Pullover Rain Jacket consisting of 100% knit polyester fabric coated with 100% polyurethane which completely obscures the underlying fabric. The jacket is designed with long sleeves, a front zipper that extends from neck to mid front, a pouch pocket, two zippered pockets below the waist and an attached hood. The applicable subheading for Item #4641 will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber, or plastics material which completely obscures the underlying fabric, Coats and jackets: Women's or girls'." The rate of duty will be 6.1% ad valorem. 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division