The tariff classification of a girl’s reversible jacket from China.

N007833 March 7, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Gail Cummins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a girl’s reversible jacket from China. Dear Ms. Cummins: In your letter dated February 28, 2007, on behalf of Fleet Street Ltd., you requested a tariff classification ruling. The submitted sample, Style 311111 is a girl’s reversible outerwear jacket. One shell side is made of polyester fleece knit fabric. The other shell side is made of knit polyester that is coated with a compact polyurethane plastic material that completely obscures the underlying fabric. The jacket features a hood, a full front zipper closure and a straight bottom. Both shell sides have two front side slash pockets below the waist. The jacket will be imported in girls’ sizes 7-16. The sample will be returned to you as requested. The reversible garment in question is classifiable under headings 6113 and 6102. Chapter 61 Note 8 states, “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 Style 311111 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 rate of duty will be 3.8 percent 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division