The tariff classification of a boy’s jacket from the Philippines.

NY I89294 January 7, 2003 CLA-2-61:RR:NC:3:353 I89294 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Mr. Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Rd., 2nd Fl. Valley Stream, NY 11580 RE: The tariff classification of a boy’s jacket from the Philippines. Dear Mr. Weinrauch: In your letter dated December 10, 2002, on behalf of Babyfair Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, MDL/style 7451, “Snoopy” is a toddler boy’s jacket composed of knit 100% polyester fabric coated with 85% PVC/15% PU compact plastic material on the outer surface, that completely obscures the underlying fabric. You state that the jacket is composed of cellular plastic material, however examination revealed that the jacket is constructed from compact plastic material. The applicable subheading for the boy’s jacket, MDL/style 7451 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'’ or boys'.” The rate of duty will be 4.2% 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