The tariff classification of man’s jacket from China.

NY G88361 March 27, 2001 CLA-2-62:RR:NC:3:353 G88361 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Mr. R.I. Hasson Alba Wheels Up Int’l., Inc. 150-30 132nd Ave., Suite 208 Jamaica, NY 11434 RE: The tariff classification of man’s 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 sample will be returned to you as requested. The submitted sample, item AKFC93108 is a man’s jacket composed of woven polyester fabric coated with an embossed compact polyurethane plastic material that completely obscures the underlying fabric. The garment has a man-made fiber lining, two zippered flap and side pockets, left zippered breast pocket, pointed collar and a full front zippered closure. The applicable subheading for the man’s jacket, item AKFC93108 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 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