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NY F85826

April 25, 2000

CLA-2-61:RR:NC:3:353 F85826


TARIFF NO.: 6113.10.1010

Ms. Melba R. Dairo
Federated Merchandising Group
1440 Broadway
New York, NY 10018

RE: The tariff classification of a ladies coat from the Philippines.

Dear Ms. Dairo:

In your letter dated April 10, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style 11643 is a ladies hip length coat which you state is composed of woven 100% polyester fabric coated with polyurethane, but which upon examination was revealed to be composed of knit polyester fabric coated with polyurethane plastic material that completely obscures the underlying fabric. The garment is quilted, with the quilting occurring during the construction of the garment. The garment has a full front zippered closure, two zippered pockets below the waist, a single point collar and a detachable pile fabric collar. The coat has a nylon taffeta lining and is polyester filled.

The applicable subheading for the ladies coat, style 11643 will be 6113.10.1010, 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: Women’s or girls’.” 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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