The tariff classification of a girls’ coated rain jacket from China.

N171369 July 8, 2011 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a girls’ coated rain jacket from China. Dear Ms. Watson: In your letter dated June 15, 2011, on behalf of Garnet Hill, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Item Number 24822, is a girl’s rain jacket. The jacket is constructed of knit polyester fabric coated with a polyurethane plastic that completely obscures the underlying fabric. The garment has a knit cotton fleece lining. The jacket features a collar, a lined detachable hood with a snap closure, a full frontal opening secured with a right over left double breasted six button closure over a heavy duty zippered closure, two side slash waist pockets, a back vent and a hemmed bottom. The applicable subheading for Item Number 24822 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