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NY C85627




April 6, 1998

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1010

Vandegrift Forwarding Co., Inc.
One Evertrust Plaza
Jersey City, N.J. 07302

Attention: Mitchel R. Scher

RE: The tariff classification of a jacket from China.

Dear Mr. Scher:

In your letter dated March 18, 1998, you requested a tariff classification on behalf of Daron Fashions, Inc.

A girl's hip-length hooded rain jacket, identified as style #S/933VC, was submitted for our examination. The outer shell is made from fabric-backed glossy polyurethane material and there is a full man-made woven lining. The jacket has a full frontal zippered opening, a self fabric applied hood, and flapped chest and waist pockets with snap closures on either front panel. Other features include elastic around the waist and cuffs and a portion of the hemline.

The applicable subheading for the #S/933VC, rain 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 6.1 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,

Timothy G. Moran
Service Port Director

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