The tariff classification of a lady’s jacket from Macau.

NY G87476 March 14, 2001 CLA-2-61:RR:NC:3:353 G87476 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State St. Boston, MA 02109-2508 RE: The tariff classification of a lady’s jacket from Macau. Dear Mr. Lynch: In your letter dated February 22, 2001,on behalf of Susan Bristol Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style 1142444 is a lady’s jacket composed on the back and front of knit fabric, coated of the outside with compact polyurethane plastic material, that completely obscures the underlying fabric. The garment has a coated plastic collar, full front zippered closure and knit sleeves. The applicable subheading for the lady’s jacket, Style 1142444 will be 6113.10.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5803, 5906 and 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 4.9% 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