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

NY H88398 March 25, 2002 CLA-2-61:RR:NC:3:353 H88398 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Allison M. Baron Sarretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad St. New York, N.Y. 10004 RE: The tariff classification of a woman’s reversible jacket from China. Dear Ms. Baron: In your letter dated February 28, 2002, on behalf of Junior Gallery Ltd., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 27360M is a woman’s reversible jacket. One side of the jacket is composed of a 100% knit polyester fabric, coated with a compact polyurethane/polyvinyl chloride plastic material that completely obscures the underlying fabric. The other side of the jacket is composed of a knit pile fabric that resembles fur. The garment has knit fabric sleeves, full front zipper closure and a stand-up knit rib collar and bottom. The jacket is classifiable in headings 6102 6113. In accordance with Legal Note 8 to Chapter 61, HTS, 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 27360M 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 4.6% 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division