The tariff classification of a ladies’ jacket from China

N161243 May 5, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Laurie Lewis Liz Claiborne Inc. One Claiborne Avenue North Bergen, NJ 07047 RE: The tariff classification of a ladies’ jacket from China Dear Ms. Lewis: In your letter dated April 13, 2011, you requested a tariff classification ruling. The submitted sample is being returned as requested. Style DKNY-KCMUC174 is a ladies’ jacket. It is constructed with an outer shell composed of a 100% polyurethane face with a 100% polyester knit backing and a 100% polyester woven lining. The garment features the following: shawl neckline, long sleeves with hemmed cuffs and a full front opening with no closure. The applicable subheading for style DKNY-KCMUC174 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% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division