The tariff classification of ladies jacket from China.

N239514 April 5, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Gail Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of ladies jacket from China. Dear Ms. Cumins: In your letter dated March 12, 2013, on behalf of your client Junior Gallery, you requested a tariff classification ruling. The sample is being returned to you as requested. Style 29699MDB is a women’s waist length jacket. The jacket is constructed of rayon and polyester knit fabric coated with a cellular polyurethane plastic that completely obscures the underlying fabric. The back panel, front center panels and sleeves are composed of a cellular plastic material. The front and side panels are constructed of a knit fabric. The lined garment features a stand up collar, long sleeves with quilted shoulders, full front opening with zipper closure, two vertical zippered pockets at the waist and a hemmed bottom. The cellular plastic portions of the garment comprise over 60% of the visible surface area and impart the essential character. The applicable subheading for Style 29699MDB 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, Thomas J. Russo Director National Commodity Specialist Division