The tariff classification of a reversible jacket from China.

N004291 December 15, 2006 CLA-2-61:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Cathy Lam Asian Jade Customs Brokerage 149-09 183rd Street Room 208 Springfield Gardens, NY 11413 RE: The tariff classification of a reversible jacket from China. Dear Ms. Lam: In your letter dated November 11, 2006, received in this office on December 12, 2006, on behalf of SGA (USA) Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample is a Dillard’s Copper Key reversible ladies jacket constructed on one side of knit 100% polyester pile fabric and on the other side of knit 100% polyester fabric that coated with compact polyurethane plastic that completely obscures the underlying fabric. The jacket features a hood, full front zipper closure, adjustable hook and loop closure cuffs, and two slash pockets below the waist with vertical pocket openings. The jacket is classifiable in headings 6102 and 6113. Chapter 61 Note 8 states that “Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.” The applicable subheading for the Dillard’s Copper Key reversible ladies jacket will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be 3.8% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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