The tariff classification of girl’s reversible jackets from China.

NY K89716 September 27, 2004 CLA-2-61:RR:NC:3:353 K89716 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Rd. Valley Stream, NY 11580 RE: The tariff classification of girl’s reversible jackets from China. Dear Mr. Weinrauch: In Ruling NY K87684 of July 26, 2004, which was issued to you on behalf of Outer Limit Inc, this office classified Styles 9173 and 9174 Girl’s Reversible Jackets under subheading 6113.00.9030, with a 7.1% ad valorem rate of duty and a textile category designation of 635, subject to quota and the requirement of a visa. You have now redesigned the Styles 9173 and 9174 Girl’s Reversible Jackets so that they are coated with a plastic that completely obscures the underlying fabric. These jackets are now designated as Styles 9173R and 9174R and have a different classification, lower rate of duty, and are not subject to quota or the requirement of a visa. The ruling that follows reflects the change in classification, duty rate, and quota and visa status. Style 9173R Girl’s Reversible Jackets is made of knit pile100% acrylic fabric on one side and knit man-made fiber fabric coated with 100% polyurethane compact plastic that completely obscures the underlying fabric on the other side. The garment features, on both sides, a full front zipper closure, attached hood and two side pockets. Style 9174R Girl’s Reversible Jacket is made of knit pile 100% acrylic fabric on one side and knit man-made fiber fabric coated with 100% polyurethane compact plastic that completely obscures the underlying fabric on the other side. The garment features on both sides, a full front zipper closure, attached hood and two side pockets. The applicable subheading for Styles 9173R and 9174R 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% ad valorem. There are no quota or visa requirements on this merchandise. 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