The tariff classification of girls’ anoraks from China.

NY F85074 April 11, 2000 CLA-2-61:RR:NC:3:353 F85074 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Lance Sloves JC Penny Purchasing Corporation P.O. Box 10001 Dallas Texas 75301-0001 RE: The tariff classification of girls’ anoraks from China. Dear Mr. Sloves: In your letter dated March 28,2000 you requested a tariff classification ruling. The samples will be returned to you as requested. Two samples were submitted with your request. Lot number 372-8003 is a girl’s reversible anorak composed of knit 100% polyester fabric coated with embossed polyurethane plastic material that completely obscures the underlying fabric. The other side is composed of 100% acrylic pile fabric. The anorak has a full front zippered closure, attached hood, and elastic inserts at the waist and gathering at the cuffs. The garment has slash pockets on both sides and a hemmed bottom. Lot number 372-4010 is a girl’s anorak composed of knit nylon fabric coated with 85% PVC (polyvinyl Chloride)/15% PU (polyurethane) plastic material that completely obscures the underlying fabric. The anorak has a 100% polyester fleece lining. The garment is double breasted with a full front button closure, detachable pile collar, slash pockets below the waist and an interior slash breast pocket. The garment has a hemmed cuff and bottom, and a belted waist. Reference to the girl’s reversible anorak, Lot number 372-8003: As per Chapter 61 note 8, “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 girl’s anoraks, Lot numbers 372-8003 and 372-4010 will be 6113.001010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903,5906, 5907: 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