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NY C86365




April 21, 1998

CLA-2-61:RR:NC:3:353 C86365

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1005

Mr. Bill Ramia, Jr.
Alexander International
Memphis International Airport
P.O. Box 30209
Memphis, TN 38130

RE: The tariff classification of a men's jacket from Taiwan.

Dear Mr. Ramia:

In your letter dated April 1, 1998, on behalf of Catherine's, Inc., you requested a tariff classification ruling. A sample of the garment was provided with the request.

The merchandise was described as a style PN-309M jacket with a 100% PVC shell, a lining of 100% man-made fibers with non-woven insulation material. Examination of the item reveals a very different item. Style PN-309M is a men's reversible jacket. One side has a black 100% polyvinyl chloride shell that completely obscures an underlying knit fabric. There are two pockets, a full front reversible zipper and the bottom of the jacket which ends a few inches below the waist contains a draw string. The reverse side consists of a white and gray Sherpa-like knit man-made shell. There are two pockets, a full front reversible zipper and the bottom of the jacket which ends a few inches below the waist contains a draw string.

This office cannot stress how crucial an exact and accurate description of the merchandise is in determining proper classification. In the instant case, the description of the merchandise alone would have led to an improper classification of the item. Fortunately, a sample of the merchandise to be classified was provided and afforded the opportunity to furnish a correct classification.

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 6101, HTSUSA, provides for men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103. Heading 6113, HTSUSA, provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907. Note 8, Chapter 61, states that garments which are, prima facie, classifiable both in heading 6113 and in other headings of that chapter, are to be classified in heading 6113.

The applicable subheading for the style PN-309M 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 6.1% ad valorem.

Merchandise classified 6113.00.1005 is not subject to quota or visa requirements.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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