The tariff classification of an outerwear jacket from China.

NY G88360 April 6, 2001 CLA-2-61:RR:NC:3:353 G88360 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Mr. R. I. Hasson Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of an outerwear jacket from China. Dear Mr. Hasson: In your letter dated March 12, 2001, on behalf of Madison Episode, Inc., you requested a tariff classification ruling. The samples are being returned to you. The submitted sample is an Item AKFS95654 Water Resistant Jacket constructed of an outer shell of knit 100% polyester fabric coated with a compact polyurethane plastic material that completely obscures the underlying fabric. The jacket is hip-length, fully lined, features four inner pockets, a collar, full front left over right closure secured by hidden magnets, and two patch pockets at the waist. The applicable subheading for Item AKFS95654 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 duty rate will be 4.9% ad valorem. There are no quota restrictions or visa requirements on this merchandise. Your inquiry does not provide enough information for us to give a classification ruling on Item AKFS95554 Men’s Water Resistant Jacket. Item AKFS95554 is composed of an outerwear jacket and padded sleeveless jacket. The Item AKFS95554 padded sleeveless jacket is constructed of an outer shell of coated fabric that is quilted. Your request for a classification ruling should include information on whether the fabric is quilted on the roll or in the piece before the fabric was cut and sewn, or quilted after the fabric was cut and sewn. If the quilting was performed after the panels were cut to shape, give a detailed description of the assembly process, including when and how the down was added and when the quilting occurred. Also, provide a sample of the fabric in its condition on the role or in the piece. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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