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June 14, 1999

CLA-2-61:RR:NC:3:353 E82130


TARIFF NO.: 6113.00.1010

Ms. Gayle E. Wiliams
Sears, Roebuck & Co.
3333 Beverly Rd.
Hoffman Estates, IL 60179

RE: The tariff classification of a ladies jacket from China.

Dear Ms. Williams:

In your letter dated May 20, 1999 you requested a classification ruling.

The submitted sample, style #594 is a ladies jacket composed of knit polyester fabric that is coated with PVC material which completely obscures the underlying fabric. The garment is 80% duck down filled and 20% other. The jacket has a full front zippered opening, long sleeves, an attached hood and two zippered slash pockets below the waist. The sample will be returned to you as requested.

The jacket is classifiable in headings 6102 and 6113. 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 style #594 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 59093, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underling fabric, coats and jackets: Women’s or girls’.” The duty rate will be 5.7% 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 212-637-7084.


Robert B. Swierupski

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