The tariff classification of man’s jacket from China.

NY L83151 April 1, 2005 CLA-2-61:RR:NC:N3:353 L83151 CATEGORY: Classification TARIFF NO.: 6113.001005 Ms. Lori J. P. Boullet Columbia Sportswear Co. 14375 NW Science Park Dr. Portland, OR 97229 RE: The tariff classification of man’s jacket from China. Dear Ms. Boullet: In your letter dated February 25, 2005you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, RM2078, is a man’s jacket composed of 100% knit nylon tricot fabric coated on the outer surface with polyurethane plastic material that completely obscures the underlying fabric. The garment features a full front zippered closure with a hook and loop storm flap, two lower front pockets with flap closure, neoprene/nylon cuffs, drawcord tightening at the hem, and an attached hood. The garment is vented in the back with synthetic knit mesh. The applicable subheading for the man’s jacket, style RM2078, will be 6113.00.1005, 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: Men's or boys'.” The rate of duty 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