The tariff classification of a girl’s reversible coat from Korea.

NY H80766 June 13, 2001 CLA-2-61:RR:NC:3:353 H80766 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Evelyn P. Milling Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girl’s reversible coat from Korea. Dear Ms. Milling: In your letter dated May 11, 2001, you requested a tariff classification ruling. The submitted sample is called a Style 3971 Girl’s Fake Fur Reversible Watersilk Coat constructed on one side of knit 100% modacrylic faux fur fabric; the other side is constructed of knit 100% man made fiber fabric that is coated with a compact polyurethane plastic material that completely obscures the underlying fabric. The coat features a hood, full front zipper closure and straight bottom. Both sides have two front side slash pockets below the waist. The coat will be imported in sizes 7/8, 10/12 and 14/16. The reversible garment in question is classifiable under headings 6113 and 6102. Chapter 61 Note 8 states that “Garments which are, prima facie, classifiable both 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 3971 Girl’s Fake Fur Reversible Watersilk 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 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. 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