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March 2, 1999

CLA-2-61:RR:NC:3:353 D87625


TARIFF NO.: 6113.00.1005

Mr. Martin Lin
Expeditors International
601 North Nash Street
El Segundo, CA 90245

RE: The tariff classification of varsity jackets from China.

Dear Mr. Lin:

In your letter dated February 4, 1999, on behalf of Grace-Glory Inc., you requested a tariff classification ruling. The submitted sample is being returned at your request.

The submitted sample is a style number 703 men’s varsity jacket. You also request the classification of a style number 503 boys’ varsity jacket which has the same construction as style number 703.

Both jackets are constructed as follows. The front and back outer body shell is constructed of 50% polyvinyl/50% polyurethane compact plastic which completely coats an underlying knit 65% polyester/35% cotton fabric. The sleeves, rib collar, cuffs and jacket bottom are made of knit 65% polyester/35% cotton fabric. The lining is woven 100% nylon fabric. The jacket is waist length and features a seven snap full front left over right closure and two side slash pockets

You contend that the jackets should be classified under subheading 3926.20 and cite Ruling NY 805691 dated 01/17/95. However, the jackets in that ruling consisted of a nonwoven fabric covered or coated on both sides with plastic. The merchandise was classified in Chapter 39 because Chapter 59, Note 2(a)(3) states:

2. Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39)

In the instant situation the front and back outer body shell of polyester/cotton fabric is covered or coated on one side with plastic and is considered a fabric of heading 5903.

The applicable subheading for the style numbers 703 men’s and 503 boys’ varsity jackets 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 5.7% ad valorem.

The style numbers 703 men’s and 503 boys’ varsity jackets are not subject to quota or the requirement of a visa.

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 212-637-7084.


Robert B. Swierupski

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