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NY C85848

April 3, 1998

CLA-2-61:RR:NC:3:353 C85848


TARIFF NO.: 6113.00.1005

Ms. Michele R. Markowitz
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Ave., 33rd Fl.
New York, NY 10167-3397

RE: The tariff classification of a boys' reversible jackets from China and Bangladesh.

Dear Ms. Markowitz:

In your letter dated March 25, 1998, on behalf of The Haddad Apparel Group, Ltd., you requested a tariff classification ruling.

The submitted samples, styles 0252 and 0253 are boy's reversible jackets with an outer shell consisting of knitted 100% polyester fabric coated with 100% polyurethane material which completely obscures the underlying fabric. The reverse side is composed of 100% knitted polyester polar fleece fabric. The garments feature long sleeves with elasticized rib knit cuffs, a full frontal zippered opening, a partially elasticized hood, an elasticized bottom hem, and two lower front unsecured slant pockets below the waist. Styles 0252 and 0503 will be imported in sizes 2-4, 4-7 and 8-18.

Neither the coated outer shells or the uncoated outer shells imparts the essential character. Therefore as per the Harmonized Tariff of the United States GRI 3(c), when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for styles 0252 and 0253 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 6.1% 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 212-466-5881.


Robert B. Swierupski

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