The tariff classification of a man’s jacket from China.

NY G82947 November 17, 2000 CLA-2-62:RR:NC:3:353 G82947 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Mr./Ms. Shelly Monahan SPI (Seattle pacific Ind., Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a man’s jacket from China. Dear Mr./Ms. Monahan: In your letter dated October 25, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style R291081 is a man’s jacket consisting of woven 65% polyester and 35% cotton fabric coated with embossed compact polyurethane plastic material that completely obscures the underlying fabric. The jacket has long sleeves, full front zippered closure, stand up collar, one zippered chest pocket, two lower side pockets, and two zippered pockets at the back waist. The applicable subheading for the jacket, style R291081 will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” 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