The tariff classification woman’s reversible jacket from unspecified country.

N167360 September 15, 2011 CLA-2-:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Jimmy Ching d b Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification woman’s reversible jacket from unspecified country. Dear Mr. Ching: In your letter dated May 19, 2011, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Style #0112, is a woman’s reversible jacket. Laboratory analysis of the 83% modacrylic 17% polyester fabric indicates it is a weft knit cut pile fabric. The other side is constructed from 100% polyester knit fiber fabric coated with a compact polyurethane material that completely obscures the underlying fabric. The garment has a full front zipper closure, collar and two slash pockets at the waist. As per Chapter 61 Note 8 “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 Style #0112 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 classification, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division