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NY F86233

May 4, 2000

CLA-2-61:RR:NC:3:353 F86233


TARIFF NO.: 6113.00.1012

Ms. Carol Krupsdas
KAT Import Brokers, Inc.
145th Ave. & Hook Creek Blvd.
Valley Stream, NY 11581

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

Dear Ms. Krupsdas:

In your letter dated April 19, 2000, on behalf of Timothy Daniels Enterprises, you requested a tariff classification ruling.

The submitted sample, style 9007 is a reversible vest composed of knit acrylic napped fabric on one side and knit polyester fabric coated with compact polyurethane/polyvinyl chloride plastic material that completely obscures the underlying fabric. The garment has a full front zippered closure, stand up collar and two zippered pockets on the coated side. The textile side is identical with the exception that there aren’t any pockets.

The vest is classifiable in headings 6110 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 reversible jacket, style 9007 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, Other.” 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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