The tariff classification of a jacket from Macau.

PD E81829 May 28, 1999 CLA-2-61:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6113.00.1010 Federated Merchandising Group Customs Department 1440 Broadway, 13th Floor New York, NY 100018 Attention: Mauritz Plenby RE: The tariff classification of a jacket from Macau. Dear Mr. Plenby: In your letter dated May 4, 1999, you requested a tariff classification. The sample provided is being returned as requested. A girls hip-length cold weather jacket, representing style #45082NA421, was submitted for our examination. The shell is made from fabric-backed polyurethane material and features decorative embroidery above the inset waist pockets on either side of the full frontal five snap opening. The jacket is fully lined with man-made fleece material which also covers the inside of the applied self-fabric hood. The applicable subheading for the style #45082NA421, jacket, 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: Womens or girls... The rate of duty will be 5.7 percent ad valorem. A copy of this ruling letter should be attached to the entry documents filed 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Timothy G. Moran Service Port Director St. Albans, Vt.