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NY F83150

March 6, 2000

CLA-2-61:RR:NC:3:353 F83150


TARIFF NO.: 6113.00.1012

Ms. Evelyn P. Milling
K Mart Corp.
3100 West Big Beaver Rd.
Troy MI 48084-3163

RE: The tariff classification of a girl’s reversible vest from China.

Dear Ms. Milling:

In your letter dated February 16, 2000 you requested a tariff classification ruling.

The submitted sample is a girl’s reversible vest composed of knit man-made fiber fabric coated with 70% PVC and 30% PU material that completely obscures the underlying fabric on one side. It is designed with a stand up collar, two zippered pockets below the waist and a full front zippered closer on the coated side. The reverse side is composed of knit polyester fleece fabric and has quilted pockets.

The vest is classifiable in headings 6113 and 6102. 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, to be classified in heading 6113.”

The applicable subheading for the girl’s reversible vest will be 6113.00.1012, 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 5.3% 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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