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NY F83079




March 1, 2000

CLA-2-3:RR:NC:3:353 F83079

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1005

Ms. Dee Tidaback
Montgomery Ward, LLC
1100W. 115th St.
Romeoville, IL 60446

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

Dear Ms. Tidaback:

In your letter dated February 9, 2000 you requested a tariff classification ruling.

The submitted sample, Style #F033H63 is a boy’s down jacket with an outer shell of knit polyester fabric, coated with an embossed polyurethane material that completely obscures the underlying fabric. The jacket has long sleeves, two zippered breast pockets, two zippered pockets below the waist, stand up collar and a full front zippered closure with a storm flap.

The jacket is classifiable in headings 6101 and 6113. As per Chapter 61 Note 8. “Garments which are, prima facie, classifiable in both heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.”

The applicable subheading for the boy’s jacket, Style #F033H63 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 5.3% 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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