The tariff classification of a rain jacket from China

N288659 August 18, 2017 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Jamie L. Maguire GDLSK 599 Lexington Avenue, FL 36 New York, NY 10022-7648 RE: The tariff classification of a rain jacket from China Dear Ms. Maguire: In your letter dated July 25, 2017, on behalf of your client, G-III Apparel Group Ltd., you requested a tariff classification ruling. The sample will be returned to you under separate cover. Style 779 is a woman’s jacket. The garment is constructed from 100 percent polyester knit fabric laminated with a compact plastic that completely obscures the underlying fabric. The partially lined garment features long sleeves, a full front double breasted snap opening, a pointed collar, two front pockets, a tie closure at the waist, a back slit, an inside coat hook loop and buttons to attach a detachable hood. The applicable subheading for this style 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division