The tariff classification of a ladies’ jacket from various countries

N105057 May 26, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Gayle E. Williams Sears Holding Corporation Dept. 733IMP-A3-366B 3333 Beverly Rd. Hoffman Estates, IL 60179 RE: The tariff classification of a ladies’ jacket from various countries Dear Ms. Williams: In your letter dated May 6, 2010, you requested a tariff classification ruling. The submitted sample, identified as style WF0AP77321MI, is a ladies’ jacket. The jacket is composed of knit polyester fabric coated with a compact plastic that completely obscures the underlying fabric. The waist length garment is unlined and features a full front opening with no closure, a pointed shawl collar and long sleeves with hemmed cuffs, The applicable subheading for style WF0AP77321MI 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%. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division