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

N236840 January 11, 2013 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Martin Marin American Shipping Company Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of a girl’s jacket from China. Dear Mr. Marin: In your letter dated December 21, 2012 you requested a tariff classification ruling. The sample is being returned to you as requested. The submitted sample, Style 07897 is described as a girl’s “Rogue Zip Jacket.” The jacket is constructed of 80% cotton, 20% polyester knit fabric coated with a compact plastic that completely obscures the underlying fabric and creates the visual impression of pleather. The jacket features piece construction with contour shape front and back panels in a variety of configurations composed of knit fabric and compact plastic material. The sleeves are constructed of finely knit fabric that is napped on the inside. The jacket is unlined and features a narrow stand-up collar with one button side snap closure, a full front zipper opening with bias closure, set-in pockets with rib knit pocket trim and long sleeves with rib knit cuffs and a hemmed bottom. The compact plastic main body portions of the garment comprise over 60% of the visible surface area and impart the essential character. The applicable subheading for Style 07897 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division