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

NY F84275 March 22, 2000 CLA-2-62:RR:NC:3:353 F84275 CATEGORY: Classification TARIFF NO.: 6210.40.7000 Ms. Cathy Johnson SPI- Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a man’s jacket from China. Dear Ms. Johnson: In your letter dated March 3, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample is a man’s jacket composed of 100% woven cotton fabric, coated on the outer surface with 100% polyurethane plastic material that completely obscures the underlying fabric. The garment has a knit fleece polyester lining at the upper portion and woven acetate at the bottom of the lining. The jacket has long sleeves, two slash pockets below the waist, stand up collar and a full front zippered closure with two snaps at the top. The applicable subheading for the man’s jacket will be 6210.40.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906or 5907: Other men’s or boys’ garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” 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