The tariff classification of a jacket from Korea.

PD E83095 June 25, 1999 CLA-2-61:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6113.00.1010 Nordstrom, Inc. A/P, Import Office 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 Attention: John Imbrogulio RE: The tariff classification of a jacket from Korea. Dear Mr. Imbrogulio: In your letter dated June 3, 1999, you requested a tariff classification. The sample provided is being returned as requested. A womens thigh-length shaped jacket, representing style # 7873, was submitted for our consideration. The shell is made from fabric-backed polyurethane material embossed with a very fine weave-like pattern. There is a full frontal zippered opening with inset diagonal hip pockets with hook and loop closures on either side. Other features include an applied fold-down pointed collar and open wrist vents secured with hook and loop fasteners. The jacket is fully lined with woven man-made fabric. The applicable subheading for the style # 7873, 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.