The tariff classification of a girl’s jacket from Taiwan.

NY F85338 April 26, 2000 CLA-2-:RR:NC:3:353 F85338 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Barbara Grier AMC Associated Merchandising Corporation 500 Seventh Ave. New York, NY 10018 RE: The tariff classification of a girl’s jacket from Taiwan. Dear Ms. Grier: In your letter dated April 11, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style #KO-4015, identified as Girls school daze jacket is a girl’s jacket composed of knit polyester fabric, coated with compact embossed PU (polyurethane) plastic material that completely obscures the underlying fabric. The garment has a full front zippered closure; pointed collar and two flap pockets with a hook and loop closure. The applicable subheading for the “Girls school daze jacket” Style KO-4015 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