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

NY G88675 April 5, 2001 CLA-2-61:RR:NC:3:353 G88675 CATEGORY: Classification TARIFF NO.: 6113.00.10.10 Ms. Stacy L. Weinberg Grundfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Ave., 33rd Fl. New York, NY 10167-3397 RE: The tariff classification of a lady’s jacket from China. Dear Ms. Weinberg: In your letter dated March 15, 2001, on behalf G-III Apparel Group, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style No. 1298/1301 is a lady’s outerwear jacket composed of knit 100% polyester fabric, coated on the outer surface with an embossed compact PVC plastic material that completely obscures the underlying fabric. The garment features a full front opening secured by four buttons that close right over left, a pointed collar and a self-fabric belt. The applicable subheading for the lady’s jacket, Style No. 1298/1301 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 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: Women’s or girls’.” The rate of duty will be 4.9% as 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