The tariff classification of a ladies jacket from China.

N251698 April 10, 2014 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Martha Long, Pacific Alliance USA Inc. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of a ladies jacket from China. Dear Ms. Long: In your letter dated March 19, 2014, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style SVFN4305 is a women’s hip-length jacket. The front and back panels and upper portion of the sleeves are composed of knit fabric coated with a cellular polyurethane plastic that completely obscures the underlying fabric material. The side panels and remainder of the garment’s sleeves are composed of 98% cotton, 2% spandex twill woven fabric. The jacket is unlined and features a round collar, full front zipper closure, long sleeves, two side slant pockets at the waist and a hemmed bottom. The underlined jacket is of cellular plastic construction; however, the fabric is used in lieu of a lining and therefore, used for more than mere reinforcement. The applicable subheading for Style SVFN4305 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 via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division