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January 20, 1999

CLA-2-62:RR:NC:3:353 D86201

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1005

Mr. Johnny Lee
BJ Customs Brokerage Co.
P.O. Box 91034
Los Angles, CA 90009-1034

RE: The tariff classification of a men’s reversible jacket from China.

Dear Mr. Lee:

In your letter dated December 24, 1998, on behalf of Tarrant Apparel Group, you requested a tariff classification ruling.

The submitted sample, style #1718 is a men’s PU reversible jacket. The garment consists of knit 100% polyester fabric coated with polyurethane which completely obscures the underlying fabric on one side. The other side of the jacket consists of knit 100% polyester fleece fabric. The garment is designed on both sides with long sleeves with elastic cuffs, two slash pockets below the waist, full front zippered closure, a drawcord at the bottom, and attached hood with drawcord. The sample will be returned to you as requested.

As per Chapter 61 note 8, “Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.

The applicable subheading for the reversible jacket, style #1718 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 obscure the underlying fabric, Coats an jackets: Men’s or boys’”. The rate of duty will be 5.7% 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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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