The tariff classification of a ladies jacket from China and/or Taiwan.

NY G88571 April 12, 2001 CLA-2-61:RR:NC:3:353 G88571 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Joe Carey New Bay Corp. 525 Seventh Ave., Suite 707 New York, N.Y.10018 RE: The tariff classification of a ladies jacket from China and/or Taiwan. Dear Mr. Carey: In your letter dated March 26, 2001 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style No. DGM-001 is a lady’s jacket composed of knit man-made fiber fabric coated on the outside with PU and PVC compact plastic material that completely obscures the underlying fabric. The jacket is waist length with a full front zippered closure and a stand-up collar. The applicable subheading for the lady’s jacket, style No.DGM-001 will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 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