The tariff classification of a reversible bubble jacket from China.

NY D86603 January 29, 1999 CLA-2-62:RR:NC:3:353 D86603 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Mr. Johnny Lee BJ Customs Brokerage Co., Inc. P.O. Box 91034 Los Angeles, CA 90045 RE: The tariff classification of a reversible bubble jacket from China. Dear Mr. Lee: In your letter dated January 6, 1999, on behalf of Tarrant Apparel Group, you requested a tariff classification ruling. The submitted sample is a Style No. 3011W Men’s Reversible Bubble Jacket. It is waist length, has long sleeves with elastic cuffs, elastic drawstring hood and elastic drawstring bottom. Each side has two pockets near the waist. One side of the jacket is constructed from woven 100% nylon fabric; the other side is constructed from woven 100% polyester fabric coated with polyurethane which completely obscures the underlying fabric. The sample is being returned to you as requested. The reversible jacket has two outer surfaces, one classifiable under heading 6201 and the other under heading 6210. Chapter 62 Note 5 states that “Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.” The applicable subheading for the Style No. 3011W Men’s Reversible Bubble Jacket will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' 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 5.7% 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division