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

NY K86603 July 6, 2004 CLA-2-61:RR:NC:3:353 K86603 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. David C. Williams David C. Williams, Esq. 8 Brook Lane Cortlandt Manor, NY 10567 RE: The tariff classification of women’s coated reversible jacket from China. Dear Mr. Williams: In your letter dated June 3, 2004, on behalf of Ethmix Ltd., you requested a tariff classification ruling. The submitted sample, style 6679 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% knit acrylic pile fabric. The jacket features a full frontal opening with a zippered closure, a collar, long sleeves with pile cuffs, two pockets below the waist and a banded pile bottom. This office cannot rule on styles NL3678 and 6678 without a sample. You believe classification should be under subheading 6202.93.5011. However, both sides of the jacket are knit (Chapter 61), and are classifiable in headings 6102 and 6113. 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 6679 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