The tariff classification of men’s, big boys and little boys jackets from Hong Kong.

NY F83735 March 20, 2000 CLA-2-61:RR:NC:3:353 F83735 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Mr. Samuel J. Attias S.A.S.C.O. Trading, Inc. 1359 Broadway, Suite 1808 NY, NY 10018 RE: The tariff classification of men’s, big boys and little boys jackets from Hong Kong. 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, Style M30033 is a man’s jacket composed of knit 100% man-made fiber fabric with an embossed PVC plastic material which completely obscures the underlying fabric. The garment has a quilted lining, long sleeves, two slash pockets below the waist, a left breast zippered pocket, pointed collar and a full front zippered closure. You also state that Styles Y30333, big boys and B30533, little boys will be made of the identical fabric. The applicable subheading for the man’s jacket, Styles M30033, big boys jacket, Y30333 and little jacket, B30533 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 0r 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