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

NY J86302 July 8, 2003 CLA-2-61:RR:NC:3:353 J86302 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Mr./Ms. Shelly Monahan Seattle Pacific Ind., Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a man’s jacket from China. Dear Mr./Ms. Monahan: In your letter dated June 13, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style R493722 is a man’s jacket made of knit 87% polyester/13% cotton fabric, coated on the outer surface with an embossed polyurethane compact plastic material that completely obscures the underlying fabric. The jacket has knit cotton fabric side panels and a woven quilted acetate lining. The jacket also features a pointed collar, two side pockets and a full front zipper closure. The applicable subheading for style R493722 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 5903, 5906 or 5907: Having an outer surface…coated…with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Men’s or boys’. The duty rate 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