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NY C86578

May 11, 1998

CLA-2-61:S:N:N:HO6 REH


TARIFF NO.: 6113.00.1010

Jean Duncan Customs Brokers, Inc.
P.O. Box 20696, Atlanta Airport
Atlanta, Georgia 30320

Attention: Larry Chance

RE: The tariff classification of a jacket from China.

Dear Mr. Chance:

In your letter dated April 7, 1998, you requested a tariff classification on behalf of Wilma International Corporation.

A hip-length "riding jacket," not further identified by style or item number, was submitted for our examination. The outer shell has a leather look and is made from fabric-backed PVC material. The jacket has a man-made mesh lining, full frontal zippered opening, and a self fabric roll-up hood concealed in the stand-up collar. Other features include adjustable textile pull cords incorporated around the waist and hood opening, diagonal zippered hip pockets, and elasticized inner storm cuffs at the wrists. There are two 8 inch open vents with snap closures extending up from the bottom hem of the back panel.

The applicable subheading for "riding 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 6.1 percent ad valorem.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).


Timothy G. Moran
Service Port Director

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