The tariff classification of a PVC jacket from China.

NY E89648 December 3, 1999 CLA-2-61:RR:NC:3:353 E89648 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Alan Woodruff Lerner New York 460 West 33rd Street New York, NY 10001 RE: The tariff classification of a PVC jacket from China. Dear Mr. Woodruff: In your letter dated November 5, 1999 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is a Style 8002 Ladies PVC Jacket which is composed of knit 100% nylon fabric that is coated with embossed PVC plastic which completely obscures the underlying fabric. The jacket is hip length and features a collar, full front zipper closure, two side slash pockets, four belt loops and a quilted lining. The applicable subheading for the Style 8002 Ladies PVC 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: Women's or girls'.” The 1999 rate of duty will be 5.7% ad valorem; the year 2000 rate will be 5.3%. The Style 8002 Ladies PVC Jacket from China is not subject to quota or the requirement of a visa. 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