The tariff classification of a reversible jacket from China.

NY F88219 June 14, 2000 CLA-2-61:RR:NC:3:353 F88219 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Mr. Samuel J. Attias S.A.S.C.O. Trading, Inc. 1359 Broadway, Suite 1808 New York, NY 10018 RE: The tariff classification of a reversible jacket from China. Dear Mr. Attias: In your letter dated May 29, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style M30030 is a man’s reversible jacket composed of a knit fabric coated with embossed compact polyurethane plastic material that completely obscures the underlying fabric on one side. The reverse side is composed of knit 100% polyester polar fleece fabric. The garment has a full front zippered opening, stand-up collar, two slash pockets below the waist and a drawcord bottom. The styling is the same on both sides. You also state in your letter that the same jacket will be imported in big boys style Y30330 and little boys style B30530. 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, styles M30030, Y30330 and B30530 will be 6113.00.1005, 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 obscure the underlying fabric, Coats an jackets: Men’s or boys’.” 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