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NY K88537




September 2, 2004
CLA-2-61:RR:NC:3:353 K88537

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1005, 6113.00.1010

Mr. Volkan Hankan
Vantage Point Services
498 South Airport Blvd.
South San Francisco, CA 94080

RE: The tariff classification of jackets from China.

Dear Mr. Hankan:

In your letter dated August 11, 2004, on behalf of Wahyuentex Trading Company, you requested a tariff classification ruling.

The submitted samples are Styles 197 Men’s and 193 Women’s Jackets.

Style 197 Men’s Jacket is constructed of knit fabric that is coated with compact polyurethane that completely obscures the underlying fabric. The hip-length jacket features a woven polyester fabric lining, full front zipper closure, two slash pockets at the waist, an inner pocket, and adjustable buttons at the wrist and bottom.

Style 193 Women’s Jacket is reversible and reaches the upper thigh. One side is constructed of knit fabric that is coated with compact polyurethane that completely obscures the underlying fabric; the other side is constructed of a knit polyester pile fabric. Both sides of the jacket feature a removable hood with drawstring, full front zipper closure, two slash pockets at the waist, and a drawstring at the bottom.

The Style 193 Women’s Jacket is classifiable under headings 6102 (polyester fabric side) and 6113 (fabric completely obscured by polyurethane side). Chapter 61 Note 8 states: “Garments which are, prima facie, classifiable 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 Style 197 Men’s 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 3.8% ad valorem.

The applicable subheading for the Style 193 Women’s Jacket 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 3.8% ad valorem.

There are no quota restrictions or visa requirements on this merchandise.

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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