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NY G83403

November 8, 2000

CLA-2-62:RR:NC:3:353 G83403


TARIFF NO.: 6210.40.3000

Ms. Maria E. Celis
Neville, Peterson & Williuams
80 Broad St. – 34th Floor
New York, New York 10004

RE: The tariff classification of a man’s/boys’ reversible jacket from China.

Dear Ms. Celis:

In your letter dated October 12, 2000, on behalf of Essex Manufacturing, Inc., you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style #1188 is a NFL reversible jacket on one side composed of woven 55% wool and 45% rayon fabric. The other side is composed of woven 100% polyester fabric coated with polyurethane compact plastic material that completely obscures the underlying fabric. The garment is waist length with two slash pockets and ribbed knit textile fabric at the bottom, neckline and wrists. Style #1188 has a full front snap closure that closes left over right.

The jacket is classifiable under headings 6201 and 6210. Chapter 62, Note 5, HTSUS, states that “Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210.”

The applicable subheading for the Style #1188, man’s/boys’ reversible jacket will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: Of man-made fibers: 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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