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

NY G88359 March 26, 2001 CLA-2-61:RR:NC:3:353 G88359 CATEGORY: Classification TARIFF NO.: 6113.00.1005, 6113.00.1012 Mr. R.I. Hasson Alba Wheels Up Int’l., Inc. 150-30 132nd Ave., Suite 208 Jamaica, NY 11434 RE: The tariff classification of a man’s jacket and vest from China. Dear Mr.Hasson: In your letter dated March 12, 2001 you requested a tariff classification ruling. The submitted samples are a man’s jacket and reversible vest. Item AKFC94054 is a man’s jacket composed of knit polyester fabric coated with polyurethane compact plastic material that completely obscures the underlying fabric. The jacket has a man-made fiber fleece lining, full front snap zipper closure, attached hood, two flap pockets below the waist and two zippered breast pockets. Item AKFC98254 is a reversible vest composed of man-made fiber knit fabric, coated with a polyurethane compact plastic material that completely obscures the underlying fabric on one side. The second side of the vest is made from knit polyester fiber fabric. The reversible vest has a full front double zipper facilitating closure on both sides and a stand-up collar. The garment has two flap pockets and side pockets on the coated side and two side pockets on the other side. 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 jacket, item AKFC94054 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 obscures the underlying fabric, Coats and jackets: Men’s or boys’.” The rate of duty will be 4.9% ad valorem. The applicable subheading for the reversible vest, item AKFC98254 will be 6113.00.1012 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…underlying fabric, Other.” 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