The tariff classification of a reversible outerwear jacket from China.

NY F83734 March 15, 2000 CLA-2-61:RR:NC:3:353 F83734 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 reversible outerwear jacket from China. Dear Mr. Attias: In your letter dated March 1, 2000 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is Style Nos. M30029 (men), Y30329 (big boys) and B30529 (little boys) reversible outerwear jacket. One side is composed of knit 100% man-made fiber fabric that is coated with an embossed polyurethane plastic material, which completely obscures the underlying fabric. The other side is composed of knit 100% polyester polar fleece fabric. The jacket features a reversible full front zipper, an adjustable drawstring at the bottom, and you state it will have elastic cuffs rather than the open cuffs of the sample. The coated side features underarm vents, a polar fleece collar and zippered side pockets; the fleece side features a coated collar and side slash pockets. The reversible jacket is classifiable under headings 6101 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 Style Nos. M30029 (men), Y30329 (big boys) and B30529 (little boys) reversible outerwear jacket 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. 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 3/15/2000 12:02 PM