The tariff classification of a boy’s jacket from Macau.

NY K84155 April 1, 2004 CLA-2-61:RR:NC:3:353 K84155 CATEGORY: Classification TARIFF NO.: 6113.00.1005 Mr. Charles Santarelli Mersant Int’l. Ltd. 158-12 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a boy’s jacket from Macau. Dear Mr. Santarelli: In your letter dated March 12, 2004, on behalf of Parigi Group Ltd., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style F83830 is a boy’s jacket made of knit 80%polyester, 20% cotton fabric coated with a cellular 92% polyvinyl chloride, 8% polyurethane plastic material that completely obscures the underlying fabric. The fabric is brushed and does more than merely reinforce the plastic; therefore the coated fabric is considered fabric of 5903. The jacket is designed with a full front snap closure, knit band at the bottom and sleeves, slash side pockets and a collar. The applicable subheading for style F83830 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 3.8% 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