The tariff classification of a reversible jacket from China.

NY D87160 January 28, 1999 CLA-2-62:RR:NC:3:353 D87160 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Mr. Johnny Lee P.O. Box 91034 Los Angeles, CA 90009-1034 RE: The tariff classification of a reversible jacket from China. Dear Mr. Lee: In your letter dated January 14, 1999, on behalf of Tarrant Apparel Group, you requested a tariff classification ruling. The submitted sample, Style No.1810W, is a Men’s reversible jacket. The jacket consists of an outer shell of 100% woven polyester fabric coated with polyurethane which completely obscures the underlying fabric. The other outer shell consists of woven 60% wool and 40% polyester fabric. The garment is designed with a full front flap button closure, that buttons left over right, two pockets below the waist and a collar. The sample will be returned to you as requested. As per Chapter 62 Note 5, “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 Style No.1810W. the men’s reversible 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, 5907 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