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NY E81698




May 26, 1999

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1005, 6113.00.1010

Stile Associates, Ltd.
153-66 Rockaway Boulevard
Jamaica, NY 11434

Attention: Diane Burgos

RE: The tariff classification of a jacket and coat from China.

Dear Ms. Burgos:

In your letter dated May 3, 1999, you requested a tariff classification on behalf of Woods & Gray. The samples provided are being returned under separate cover.

Two representative garments made from fabric-backed PVC material were submitted for our examination. The PVC coating completely obscures the underlying woven fabric and imparts an embossed pattern. The individual styles are best described independently as follows:

Style # MJK-BRIAN - Mens hip-length cold weather hooded jacket, fully insulated with a layer of fiberfill and lined with woven man-made fabric. There is a full frontal zipper opening incorporating a storm flap with snap closures, an applied stand up collar, and a removable hood attached along the top edge of the collar by means of a zipper. Other features include diagonal slash waist pockets with snapped closures, adjustable snap tabs at the wrists, elastic drawcords around the hemline and hood, and ventilation eyelets under the arms.

Style # LJK-Dusty - Womens knee-length shaped coat fully lined with woven man-made fabric. There is a full frontal five button opening, an applied fold-down pointed collar, and an open vent extending up from the center of the back hemline. The front inset hip pockets feature storm flaps.

The applicable subheading for the style # MJK-Brian, 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 5.7 percent ad valorem.

The applicable subheading for the style # LJK-Dusty, coat, 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 5.7 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Timothy G. Moran
Service Port Director

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