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

NY I88649 December 30, 2002 CLA-2-61:RR:NC:3:353 I88649 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Paul Pritchard Robin Int’l., Inc. 32 West 33rd St. New York, NY 10001 RE: The tariff classification of a girl’s reversible jacket from China. Dear Mr. Pritchard: In your letter dated December, 2002 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 094 is a girls reversible jacket constructed on one side of knit 100% acrylic pile fabric. The other side is constructed from knit man-made fiber fabric coated with an embossed compact polyurethane material that completely obscures the underlying fabric. The garment has a full front zipper closure, collar and two slash pockets on side one and two. As per Chapter 61 Note 8 “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 Style 094 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% for 2002 and 4.2% for 2003. 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