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NY K88308




August 9, 2004
CLA-2-61:RR:NC:3:353 K88308

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1010

Ms. Elizabeth M. Cantu
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301

RE: The tariff classification of women’s coated jacket from China

Dear Ms. Cantu:

In your letter dated August 2, 2004, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, lot number 3626 is a woman’s jacket composed of a knit man-made fabric coated with a compact polyurethane plastic that completely obscures the underlying fabric. The jacket body and hood lining is made from a 100% polyester knit fleece fabric. The sleeves are lined with nylon fabric. The jacket features a full frontal opening with a zippered closure, a stand-up collar, a zippered detachable hood with draw-cord, long sleeves with inner applied knit cuffs and hemmed cuff bottoms secured with a snap closure, two zippered vertical pockets below the waist and a hemmed bottom.

The applicable subheading for lot number 3626 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 complete obscures the underlying fabric, coats and jackets: women’s or girls’. The rate of duty will be 3.8 percent 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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