The tariff classification of a ladies reversible jacket and ladies vest from China.

NY F87405 June 12, 2000 CLA-2-61:RR:NC:3:353 F87405 CATEGORY: Classification TARIFF NO.: 6113.00.1010, 6113.00.1012 Mr. Ralph M. Navedo Inter-Maritime Forwarding Co., Inc. 39 Broadway New York, NY 10006 RE: The tariff classification of a ladies reversible jacket and ladies vest from China. Dear Mr. Navedo: In your letter dated May 7, 2000, on behalf of FU DA Int’l. Ltd., you requested a tariff classification ruling. Two samples were submitted with your request. Style #FC205C3 is a ladies reversible jacket composed of knit man-made fiber fabric coated with embossed polyurethane compact plastic material on one side and knit man-made fiber fleece on the second side. The garment has a stand-up collar, two pockets below the waist and a full front zippered closure on both sides. Style #F1315C3 is a ladies vest composed of the identical fabric as the reversible jacket. The sleeveless vest has a stand-up collar, two zippered pockets at the bottom and one with a hook and loop closure. There are also two large breast pockets and two smaller pockets on each side at the top. On both items the plastic material completely obscures the underlying fabric. In reference to the reversible jacket, style #FC05C3 classification 6113 vs. 6102. 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 #FC205C3 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 5803, 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. The applicable subheading for the vest, style #F1315C3 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments. Made up of knitted or crocheted fabrics…coated with rubber or plastics…completely obscures the underlying fabric, Other.” The duty rate 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