The tariff classification of a ladies jacket from China.

NY F81690 February 11, 2000 CLA-2-61:RR:NC:3:353 F81690 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Karen Hiatt Expeditors Tradewin, LLC 1015 third Ave., 12th Fl Seattle, WA 98104 RE: The tariff classification of a ladies jacket from China. Dear Ms. Hiatt: In your letter dated January 5, 2000, on behalf of Tiger J, LLC, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style #30503-01 is a ladies jacket composed of knit 100% polyester fabric coated with 92% polyvinyl and 8% polyurethane plastic material that completely obscures the underlying fabric. The lining is composed of knit 100% polyester fabric. The garment is approximately mid thigh length with two slash pockets below the waist, full front zippered closure with a drawstring bottom and an attached hood with a drawstring closure. The applicable subheading for ladies jacket, style #30503-01 will be 6113.001010, 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 duty rate will be 5.3% ad valorem. There are no quota or visa requirements on this merchandise. 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