The tariff classification of a ladies outerwear jacket from China.

NY F86587 May 24, 2000 CLA-2-61:RR:NC:3:353 F86587 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr./Ms. Shelly Post Lerner New York 460 West 33rd Street, 5th Floor New York, NY 10001 RE: The tariff classification of a ladies outerwear jacket from China. Dear Mr./Ms. Post: In your letter dated April 27, 2000 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is a Style No. 7503 ladies outerwear jacket composed of a knit 100% polyester fabric that is coated with an embossed compact 100% polyvinyl chloride material that completely obscures the underlying fabric. The jacket is hip length and features a 100% nylon fabric lining, 100% polyester filling, collar, full front zipper closure, two side slash pockets and a self-fabric belt. The applicable subheading for the Style No. 7503 ladies outerwear jacket 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. There are no quota or visa requirements on this merchandise. 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