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NY D83556

October 28, 1998

CLA-2-61:RR:NC:3:353 D83556


TARIFF NO.: 6113.00.1005

Mr. Irwin A. Seltzer
H.Z. Berstein Co., Inc.
2975 Kennedy Blvd.
Jersey City, NJ 07306

RE: The tariff classification of a men's reversible jacket from China.

Dear Mr. Seltzer:

In your letter dated October 9, 1998 you requested a tariff classification ruling.

The submitted sample, style #PV1/PV2 is a men's reversible jacket consisting of 100% knit polyester fabric, napped on both sides. The reverse side consists of man-made fiber knit fabric, coated with polyvinyl chloride (PVC) which completely obscures the underlying fabric. The jacket features on both sides, long sleeves that are elasticized at the wrists, a full front zippered opening that extends from the top of the collar to the bottom of the jacket, zippered slash pockets below the waist, and a drawcord at the bottom.

As per Chapter 61, note 8, "Garments which are, prima facie, classifiable both 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 men's reversible jacket, Style #PV1/PV2 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". 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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