The tariff classification of women’s coated reversible jacket from Taiwan.

NY K86296 June 18, 2004 CLA-2-61:RR:NC:3:353 K86296 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 reversible jacket from Taiwan. Dear Ms. Dairo: In your letter dated May 24, 2004, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, style 5461 is a woman’s reversible jacket. One side is made from a knit man-made fiber fabric coated with compact 100% polyurethane plastic that completely obscures the underlying fabric. The other side is made from a 100% polyester knit fabric. The jacket features a full frontal opening with a zippered closure, a hood, long sleeves with cuff bottoms secured with a hook and loop closure, two pockets below the waist and a banded bottom. As per chapter 61, Note 8. “Garments which are prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6211, are to be classified in heading 6113.” The applicable subheading for style 5461 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 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