The tariff classification of a girl’s reversible jacket from China.

NY F85640 May 5, 2000 CLA-2-61:RR:NC:3:353 F85640 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Julie Gimm BDP Int’l. 2721 Walder Ave. N.W. Grand Rapids, MI 49504 RE: The tariff classification of a girl’s reversible jacket from China. Dear Ms. Gimm: In your letter dated April 14, 2000, on behalf of Meijer Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style #F00 RO36 is a girl’s reversible jacket composed on one side of knit 100% polyester fabric whose outer shell has been coated with a compact 77% polyvinyl chloride and 23% polyurethane plastic material. The other side is composed of knit 100% acrylic pile fabric. The garment has a full front zippered closure, pile collar, patch pockets and a detachable hood on the coated side. The textile side is identical with the exception of having slash pockets. The girl’s reversible jacket is classifiable in headings 6102 and 6113. 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 reversible jacket, style 9007 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, 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