The tariff classification of a unisex jacket from China.

NY F84643 April 7, 2000 CLA-2-61:RR:NC:3:353 F84643 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Rodney Ralston Trans-Border Customs Services, Inc, One Trans-Border Dr. P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of a unisex jacket from China. Dear Mr. Ralston: In your letter dated March 22, 2000, on behalf of DDK Apparel Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 02860 is a unisex jacket composed of knit 100% polyester fleece coated with 100% polyvinyl chloride plastic material that completely obscures the underlying fabric. The garment has elastic tightening at the bottom, two snap slash pockets below the waist, full-length zippered closure, an inner snap chest warmer and an attached hood. The applicable subheading for the style 02860 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% 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