The tariff classification of women’s outerwear jacket from China.

NY F87539 June 6, 2000 CLA-2-61:RR:NC:3:353 F87539 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Allison M. Baron Sharretts, Paley, Carter & Blauvelt Seventy-five Broad Street New York, N.Y. 10004 RE: The tariff classification of women’s outerwear jacket from China. Dear Ms. Baron: In your letter dated May 19, 2000, on behalf of United Retail Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 1083 is a women’s outerwear jacket composed of knit 100% polyester fabric coated with 70% polyester and 30% polyurethane embossed compact plastic material that completely obscures the underlying fabric. Style 1083 will be imported in size 14/16-26/28. Style 1084 sizes 30/32 will also be imported and is identical to style 1083. The garment is a Eisenhower styled jacket with a full front button opening, pointed collar button cuffs and two button flap breast pockets. The applicable subheading for styles 1083 and 1084 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