The tariff classification of a girl’s jacket from India.

NY H84427 August 29, 2001 CLA-2-61:RR:NC:3:353 H84427 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Margaret R. Polito Neville Peterson LLP 80 Broad Street, 34th Fl New York, NY 10004 RE: The tariff classification of a girl’s jacket from India. Dear Ms. Polito: In your letter dated August 6, 2001, on behalf of Fieldston Clothes, Inc., you requested a tariff classification ruling. The sample will be returned you as requested. The submitted sample, style #7J160 is a girl’s jacket composed of 100% polyester tricot knit fabric coated on the outer surface with polyurethane plastic material that completely obscures the underlying fabric. There is an inset at the sides and under the sleeves of cotton fabric. The garment has a stand-up collar, two slash pockets and a full front zippered closure. The coated knit fabric imparts the essential character of the garment. The applicable subheading for the girl’s jacket, style #7J160 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