The tariff classification of a men’s jacket from China.

NY J85567 June 19, 2003 CLA-2-62:RR:NC:3:353 J85567 CATEGORY: Classification TARIFF NO.: 6210.40.7000 Mr. Patrick Pascarella Viking Sea Air Freight Inc. 486 Sunrise Highway Rockville Centre, NY 11570 RE: The tariff classification of a men’s jacket from China. Dear Mr. Pascarella: In your letter dated June 3, 2003 you requested a classification ruling. The submitted sample, style G6K018SI is a men’s jacket made of woven 100% cotton fabric coated on the outer surface with a compact PVC plastic material that completely obscures the underlying fabric. The waist length jacket has a full front zipper closure, stand-up collar, zippered left breast pocket and two zippered pockets on each side. The applicable subheading for style G6K0188SI will be 6210.40.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Other: Having an outer surface impregnated, coated, covered or laminated with…plastics material which completely obscures the underlying fabric.” The duty rate will be 3.6% 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