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

NY F83661 March 15, 2000 CLA-2-61: RR:NC:3:353 F83661 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Susan Stempko Herman Kay Bromley 463 Seventh Avenue New York, NY 10018 RE: The tariff classification of a women’s down outerwear jacket from China. Dear Ms. Stempko: In your letter dated February 22, 2000 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample, style nos. 60602, 481602 and 481602B is a women’s down outerwear jacket. You state that all three styles are identical. The jacket is black in color and composed of knit 100% polyester fabric that is coated with an 85% polyvinyl chloride/15% polyurethane plastic material, which completely obscures the underlying fabric. You state that the jacket contains 80% duck down/20% waterfowl feathers fill. The jacket features a 100% nylon lining, collar, full front zipper closure, long sleeves, and two zippered slash pockets. The jacket is classifiable in headings 6102 and 6113. As per chapter 61 note 8, “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 style nos. 60602, 481602 and 481602B women’s down outerwear 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%. 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 Pre-transmitted 3/14/2000 4:10 PM