The tariff classification of a men’s jacket from China.

N189026 November 15, 2011 CLA-2-39:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.10.0005 Regine Lahens Marc Jacobs International 72 Spring Street 9th Floor New York, NY 10012 RE: The tariff classification of a men’s jacket from China. Dear Ms. Lahens: In your letter dated October 12, 2011, you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample, Style M2121417, is a men’s jacket with a removable hood. It is composed of a knit cotton fabric coated with a polyvinyl chloride material that completely obscures the underlying fabric. The garments features: a full front zipper closure, long sleeves, two front pockets below the waist, and a drawstring through the hood. The applicable subheading for Style M2121417 will be 6113.10.0005, Harmonized Tariff Schedule of the United States (HTS), 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: men’s or boys’. The rate of duty will be 4.2 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division