The tariff classification of an outerwear jacket from Macau.

NY G89278 April 9, 2001 CLA-2-61:RR:NC:3:353 G89278 CATEGORY: Classification TARIFF NO.: 6210.50.3000, 6210.50.7000 Ms. Brandi Anspach Derek Andrew 901 104th Avenue NE Bellevue, WA 98004 RE: The tariff classification of an outerwear jacket from Macau. Dear Ms. Anspach: In your letter dated March 16, 2001, you requested a tariff classification ruling. The sample is being returned per your request. The submitted sample is a Style CJ651-10 Pleather Bomber Jacket. The front panels are constructed of woven fabric coated with a compact polyvinyl chloride (PVC) and wet-look polyurethane (PU) plastic material that completely obscures the underlying fabric. The back panel is constructed of knit 100% cotton fabric and the collar and sleeves are constructed of rib knit 100% cotton fabric. The jacket is waist-length, fiber filled, fully lined and features a full front right over left snap closure. The PVC/PU coated woven fabric front panels impart the essential character to the jacket. The applicable subheading for Style CJ651-10, if of woven man-made fiber fabric, will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other women's or girls' 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 duty rate will be 4.9% ad valorem. The applicable subheading for Style CJ651-10, if of any other woven fabric, will be 6210.50.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other women's or girls' garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The duty rate will be 4.3% ad valorem. There are no quota restrictions or visa requirements on this merchandise. 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