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

NY F83686 March 20, 2000 CLA-2-61:RR:NC:3:353 F83686 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Mr. Samuel J. Attias S.A.S.C.O. Trading, Inc. 1359 Broadway, Suite 1808 New York, NY 10018 RE: The tariff classification of a man’s reversible jacket from China. Dear Mr. Attias: In your letter dated March 1, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, M30028 is a man’s jacket composed of knit man-made fiber fabric, coated with embossed polyurethane plastic material that completely obscures the underlying fabric on one side. The reverse side is composed of a 100% polyester fleece fabric. The garment features a stand up collar, two slash pockets below the waist, draw cord closure at the bottom, elasticized cuffs and a full front zippered closure on both sides. You state that you will also import the exact item as styles Y30328 big boys and B30528 little boys. The merchandise is classifiable under headings 6113 and 6101. As per Chapter 61 Note 8. Garments which are, prima face, Classifiable both in headings 6113 and in other headings of this chapter, excluding 6111, are to be classified in heading 6113. The applicable subheading for the jacket, styles M30028 man’s, Y30328 big boys and B30528 little boys will be 6113.00.1005, 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: Men’s or boys’.” 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