The tariff classification of a women’s reversible outerwear jacket from China.

NY F83186 March 10, 2000 CLA-2-61:RR:NC:3:353 F83186 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a women’s reversible outerwear jacket from China. Dear Ms.Cumins: In your letter dated February 24, 2000, on behalf of Junior Gallery, Ltd., you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is a Style 23341M women’s reversible jacket; you state the garment may also be imported under style numbers 23341P(petite sizes) and 23341W(large sizes). One side consists of 100% polyester knit fabric that has been coated with an 80% polyurethane/20% polyvinyl chloride plastic embossed material, which completely obscures the underlying fabric. The other side consists of a 100% polyester ground/100% acrylic pile, knit pile fabric that resembles fur. Both sides feature a knit pile collar, side slash pockets, and a three button, double breasted, full front closure. The jacket is classifiable under headings 6102 and 6113. Chapter 61, Note 8 states that “Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.” The applicable subheading for the Styles 23341M, P and W women’s reversible 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 rate of duty will be 5.3% 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