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NY F83755

March 28, 2000

CLA-2-61:RR:NC:3:353 F83755


TARIFF NO.: 6113.00.1005

Mr. Troy Myers
Wal-Mart Stores, Inc.
702 Southwest 8th St.
Bentonville, AR 7216-8023

RE: The tariff classification of a boy’s jacket from China.

Dear Mr. Myers:

In your letter dated March 7, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample style ST1783 and style ST2383 are boy’s jackets composed of knit man-made fiber fabric coated with 100% textured polyurethane that completely obscures the underlying fabric. The garment has a nylon lining and a polyfill padding. Style ST1783 will be imported in boy’s sizes 4-7. Style ST2383 you state will be identical in fabric composition and style and will be imported in boy’s sizes 8-18. The jacket has long sleeves elasticized at he wrists, full front zippered closure, two slash pockets below the waist and a detachable hood.

The applicable subheading for the boy’s jackets, styles ST1783 and ST2383 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 5.3% 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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