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

NY G89036 April 20, 2001 CLA-2-61:RR:NC:3:353 G89036 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. David j. Evan Grundfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Ave., 33rd Fl. New York, New York 10167-3397 RE: The tariff classification of a lady’s jacket from China. Dear Mr. Evan: In your letter dated March 29, 2001, on behalf of G-III Apparel Group, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style No. 968/1302 is a lady’s jacket composed of knit 100% polyester fabric coated on the outer surface with PVC and polyurethane compact embossed plastic material, that completely obscures the underlying fabric. The jacket has long sleeves, a full front double snap closure, notched lapel collar and two sewn in pockets at the waist with hook and loop closures. The garment has a 100% woven polyester lining and extends to the mid-thigh. The applicable subheading for the lady’s jacket, Style No. 968/1302 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% 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