The tariff classification of a women’s jacket from China

N177484 August 25, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a women’s jacket from China Dear Ms. Xie: In your letter dated July 27, 2011, you requested a tariff classification ruling. The submitted sample is being returned as requested. Tommy Hilfiger style #7612271 (W Sandy Rain Slicker) is a women’s rain slicker. The thigh length garment is constructed of a 100% polyester knit fabric that is coated on the outer surface with a polyurethane plastic. The polyurethane completely obscures the underlying fabric. The garment contains a woven polyester lining and features the following: a hood, long sleeves with cuffs, a full front opening with a snap closures and two patch pockets at the waist with snap closures. The applicable subheading for style #7612271 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