The tariff classification of women’s jacket from China.

NY F88099 June 27, 2000 CLA-2-61:RR:NC:3:353 F88099 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Yee-Tak (Ray) Loew Regent Park, L.L.C. 463 Seventh Ave., Suite 602 New York, NY 10018 RE: The tariff classification of women’s jacket from China. Dear Mr. Loew: In your letter dated June 13, 2000 you requested a tariff classification ruling. The submitted sample, style #74002M is a woman’s jacket composed of knit polyester fabric coated with 90% polyvinyl chloride and 10% polyurethane compact plastic material that completely obscures the underlying fabric on one side. The second side is composed of knit 100% polyester fleece fabric. It is the same style as side one with the exception of a left breast pocket. The garment has a full front zippered closure, stand-up collar, two-slash pocket below the waist, draw string closure at the bottom and a fleece lining. The jacket is classifiable under headings 6102 and 6113. As per Chapter 61 Note 8, “Garments which are, prima facie, classifiable both in headings 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.” The applicable subheading for the woman’s jacket, style #74002M 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 on 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