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NY N007493




March 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1010

Bernadette Purcell
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262

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

Dear Ms. Purcell:

In your letter dated February 22, 2007 you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample is an Item Number S3235 Ladies Reversible Coat. One side is constructed of knit 100% cotton fabric that is coated with compact polyurethane that completely obscures the underlying fabric. You state that the other side of the garment is constructed of woven 100% polyester fabric (leopard print); examination reveals that it is constructed of knit fabric. The coat features a collar, 5-snap full front closure, two slash pockets on the coated side and two patch pockets on the leopard print side. The coat will be sold is sizes X-Small to 3X.

Due to the polyurethane coating, one side of the coat is constructed of a fabric of heading 5903 and is classifiable in heading 6113; the other side is classifiable in heading 6102. Chapter 61 Note 8 states that "Garments which are, prima facie, classifiable under heading 6113 and in another heading of this chapter, excluding heading 6111, are to be classified in heading 6113."

The applicable subheading for the Item Number S3235 Ladies Reversible Coat will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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