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NY A89662




December 6, 1996

CLA-2-61:RR:NC:3:353 A89662

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1010

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Blvd., Suite 5555
Los Angeles, CA 90017

RE: The tariff classification of a girl's jacket from Hong Kong, China or Sri Lanka.

Dear Mr. Powell:

In your letter dated November 15, 1996, on behalf of Avance International LLC, you requested a classification ruling. The submitted sample will be returned per your request.

The submitted sample style No. 3A57136 is a girl's 100% knit polyester jacket coated with polyurethane which completely obscures the underlying fabric. A microscopic examination of a cross section of the polyurethane coated polyester fabric reveals that the plastic coating is not of cellular construction. The jacket features a full front opening with a snap closure, elastic at the wrists and waist, a collar and two snap flaps over the breast.

The applicable subheading for the girl's jacket, style No. 3A57136 will be 6113.00.1010, 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 underling fabric, Coats and jackets: Women's or girls'. The duty rate will be 6.8 percent ad valorem.

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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director

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