The tariff classification of ladies’ coated jacket from Vietnam and Korea.

NY K84750 April 27, 2004 CLA-2-61:RR:NC:3:353 K84750 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Patrick Pascarella Viking Sea Air Freight Inc. 486 Sunrise Highway Rockville Centre, NY 11570 RE: The tariff classification of ladies’ coated jacket from Vietnam and Korea. Dear Mr. Pacarella: In your letter dated April 6, 2004, on behalf of Presidio International, Inc., you requested a tariff classification ruling. Your submitted sample, style M5K917 is a ladies jacket. You state that the jacket is constructed of woven fabric. However, examination by this office reveals the jacket is constructed of knit 100% polyester fabric that is coated with a compact polyurethane that completely obscures the underlying fabric. The jacket features a stand-up collar with adjustable snap closure, long cuffed sleeves with adjustable snap closures, a full frontal opening with a heavy duty zipper, two front side slash pockets with snap closures and a knit banded waist. The jacket reaches to below the wearer’s waist. The applicable subheading for style M5K917 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 completely obscures the underlying fabric, coats and jackets: women’s or girls’. The rate of duty will be 3.8 percent 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