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

NY H81769 June 19, 2001 CLA-2-61:RR:NC:3:353 H81769 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Robina Stepanian TTC Total Transportation Concept 813 Arbor Vitae Inglewood, CA 90301 RE: The tariff classification of a lady’s jacket from China. Dear Ms. Vitae: In your letter dated May 23, 2001, on behalf of Simon & Simon, you requested a tariff classification ruling. The submitted sample, Exhibit SST001 is a lady’s jacket composed of knit man-made fiber fabric coated on the outer surface with compact embossed PVC plastic material. The hip length belted jacket has a full front button right over left closure, pointed collar and two flap pockets. The applicable subheading for the Exhibit SST001 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 s 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