The tariff classification of an outerwear jacket from China.

NY I88789 December 18, 2002 CLA-2-61:RR:NC:3:353 I88781 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Spencer Hutchins AKA International, Inc. 1200 S. 192nd Street, Suite 103 Seattle, WA 98148 RE: The tariff classification of an outerwear jacket from China. Dear Mr. Hutchins: In your letter dated November 15, 2002, on behalf of Putnam Sourcing Group, you requested a tariff classification ruling. As requested, the sample will be returned to you. You state that the submitted sample, a PS-4378 Jacket, is a men’s PVC plastic outer shell jacket, and propose classification under subheading 3926.20.6000 as plastic rainwear. However, examination by this office reveals a jacket constructed of an outer shell of knit fabric coated with a compact PVC plastic material that completely obscures the underlying fabric. Therefore, the outer shell is constructed of a fabric of heading 5903. In addition, the jacket, which is lined with knit 100% polyester fabric, lacks characteristics associated with rainwear. There are no vents, the right over left full snap closure has no storm flap, the side slash pockets have no flaps and offer little protection from the elements, and the wrists are rib knit fabric. Chapter 62, Note 8 states, “Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.” Although you state that these are men’s jackets, you have provided no specifications to show this garment is clearly designed for a man. The applicable subheading for the PS-4378 Jacket 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 for 2002 will be 4.6% ad valorem and for 2003 will be 4.2% ad valorem. The are no quota restrictions or visa requirements for 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