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NY F81895




February 9, 2000

CLA-2-61:RR:NC:3:353 F81895

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1012

Ms. Nancy Fife
Sears, Roebuck and Co.
3333 Beverly Rd., BC-165-A
Hoffman Estates, IL 60179

RE: The tariff classification of a reversible vest from China.

Dear Ms. Fife:

In your letter dated January 13, 2000 you requested a tariff classification ruling. The ruling will be returned to you as requested.

The submitted sample, style #135J is a reversible vest composed of one side knit man-made fiber fabric coated with PVC that completely obscures the underlying fabric. Side two is knit 100% polyester fleece fabric. One side on the vest features a stand up collar two zippered pockets, 4 ½ inch zipper at the bottom center back and a full front zippered closure. Side two features two front pockets at the waist without a zipper.

The vest is classifiable in Headings 6110 and 6113. As per Chapter 61 Note 8. “Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding 6111, are to be classified in heading 6113.”

The applicable subheading for the reversible vest, style #135J will be 6113.00.1012, 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, Other.” The rate of duty will be 5.3% 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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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