The tariff classification of a reversible woman’s coat from China.

NY H80218 May 7, 2001 CLA-2-61:RR:NC:3:353 H80218 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Place New York, NY 10036-8901 RE: The tariff classification of a reversible woman’s coat from China. Dear Mr. Stack: In your letter dated April 25, 2001, on behalf of Amerexgroup, Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style 521917, is a woman’s reversible coat composed on one side of knit polyester fabric coated with compact polyurethane plastic material that completely obscures the underlying fabric. The reverse side is fabric composed of 100% acrylic pile on a base of 100% polyester. The garment’s collar and trim on both sides is pile fabric. Both sides feature a full right over left three button closure and two slant pockets below the waist. The coat is classifiable in headings 6102 and 6113. As per Chapter 61 Note 8 “Garments which are, prima facie, classifiable in heading 6113 and in other headings of this, chapter, excluding heading 6111, are to be classified in heading 6113.” The applicable subheading for the Style 521917 woman’s reversible coat 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 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. 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