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NY B85431




May 22, 1997

CLA-2-61:LA:S:T:1:2:G04 B85431

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1010

Mr. William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a girl's jacket from China

Dear Mr. Vollmerhausen:

In your letter dated May 2, 1997, you requested a tariff classification ruling.

The submitted sample, style 5278, is a girl's jacket constructed from 100% knit polyester fabric which has been coated with 100% polyurethane on the outer surface and has been quilted. The polyurethane coating completely obscures the underlying fabric. The jacket features a full front opening with a zipper closure, long sleeves with elasticized cuffs, front slant pockets, and an elasticized bottom. The jacket is completely lined with a 100% polyester knit polar fleece fabric which also forms the hood. The garment will be imported in girls' sizes 2T to 5T.

The applicable subheading for the jacket 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 underlying fabric: coats and jackets: women's or girls'. The rate of duty will be 6.5% 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Edward H. Webb

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