The tariff classification of women’s coated coat from China.

NY J88838 October 3, 2003 CLA-2-61:RR:NC:3:353 J88838 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of women’s coated coat from China. Dear Ms. Dairo: In your letter dated September 16, 2003, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, style 3D014 is a women’s full length coat made from a knit 100% brushed polyester fabric coated with compact 73% poly vinyl chloride and 27% polyurethane shiny plastic that completely obscures the underlying fabric. The coat features a full frontal opening with a zippered closure, a stand up collar with a snap closure, long sleeves with hemmed bottoms, two pockets below the waist and a hemmed bottom. The applicable subheading for style 3D014 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 complete obscures the underlying fabric, coats and jackets: women’s or girls’. The rate of duty will be 4.2 percent ad valorem. This item is not subject to quota or visa requirements. 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 Reidliner at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division