The tariff classification of Warm N Dry N Lite Jacket from China.

NY I84988 September 10, 2002 CLA-2-61:RR:NC:3:353 I84988 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Ms. Lisa Zwaga Rainfair La Crosse 18550 Northeast Riverside Pkwy Portland, OR 97230 RE: The tariff classification of Warm N Dry N Lite Jacket from China. Dear Ms. Zwaga: In your letter dated August 9, 2002 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style IP-98-64B is a Warm N Dry N Lite Jacket. The item is for the industrial market. The garment is constructed of knit100% polyester stitch bonded fabric coated on the outer surface with ribbed PVC compact plastic material that completely obscures the underlying fabric. The jacket reaches the upper thigh and features a stand up collar, raglan sleeves, two snap flap pockets below the waist and a left over right full front closure with inner storm flap. As per the Explanatory Note s Chapter 60, Note 3.-Throughout the Nomenclature any reference to  “ knitted  ” goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn. In addition to being a knit fabric, the fabric is considered a coated fabric of 5903. The applicable subheading for the Warm N Dry N Lite Jacket, style IP-98-64B will be 6113.00.1005, 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: Men’s or boys’.” The rate of duty will be 4.6% ad valorem. There are no quota restraints 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division