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NY H85060

August 29, 2001

CLA-2-62:RR:NC:3:353 H85060


TARIFF NO.: 6210.40.3000

Ms. Ellen A. DiLapi
Grundfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Ave., 33rd FL
New York, NY 10167-3397

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

Dear Ms. DiLapi:

In your letter dated August 8, 2001, on behalf of G-III Apparel Group, Ltd., you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style No. S#L74682 is a man’s reversible jacket. The jacket will be manufactured in both men’s and boy’s sizes. The outer shell consists of woven 55% wool and 45% rayon fabric. The other side consists of woven 65% polyester/35% cotton fabric (or 100% polyester woven fabric) coated with a compact polyurethane plastic material that completely obscures the underlying fabric. The jacket has a full front snap closure that snaps left over right, two slit side pockets and a rib knit collar, cuffs and waistband.

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 S#L74682, man’s 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 4.9% 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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