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NY C80853




November 17, 1997

CLA-2-61:S:N:N:HO6 REH

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1005

CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802

Attention: Laura Denny

RE: The tariff classification of a jacket from Korea or Taiwan.

Dear Ms. Denny:

In your letter dated October 15, 1997, you requested a tariff classification on behalf of Fox Racing USA. The sample provided is being returned as requested.

A hip-length, "Fox Winter Jacket," not further identified by style or item number, was submitted for our examination. The shell is made from fabric-backed polyurethane material in several colors and finishes. The jacket has a full frontal zippered opening, a self fabric stand up collar, and fiberfill insulation quilted to the full woven man-made lining. Other features include diagonal slash waist pockets on either front panel and elasticized cuffs with adjustable hook and loop closures.

The applicable subheading for the "Fox Winter Jacket," will be 6113.00.1005, 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: Men's or boys... The rate of duty will be 6.5 percent ad valorem.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Michael D'Ambrosio
Service Port Director

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