The tariff classification of a ladies jacket from China and/or Hong Kong.

NY K89080 September 27, 2004 CLA-2-62:RR:NC:3:353 K89080 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Mr. John Russo MB Sport LLC 33 Grove St. New Canaan, CT 0640 RE: The tariff classification of a ladies jacket from China and/or Hong Kong. Dear Mr. Russo: In your letter dated August 31, 2004 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style TS-6365 is a ladies jacket made of woven 65% polyester/35% cotton fabric coated on the outer surface with 100% polyurethane compact plastic material that obscures the underlying fabric. The jacket has a man-made fiber taffeta lining and a mesh lining. The garment has a full front zipper closure with a snap storm flap, four pockets below the waist and a removable hood. The applicable subheading for style TS-6365 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other women's or girls' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The duty rate 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