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NY I86915

October 18, 2002

CLA-2-61:RR:NC:3:353 I86915


TARIFF NO.: 6113.00.1005

Mr. William Ortiz
S.J. Stile Associates Ltd.
181 South Franklin Ave.
Valley Stream, NY 11581

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

Dear Mr. Ortiz:

In your letter dated September 27, 2002 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample style #W34501S is a man’s jacket composed of fabric coated with red or black plastic that constitutes more than 60% of the outer surface area of the garment. The red colored compact plastic completely obscures a knit nylon fabric and the black colored compact plastic completely obscures a woven nylon fabric. The remaining portion of the outer surface area consists of gray woven 100% nylon fabric that is water resistant. The jacket has a full front zippered closure, stand-up collar, two zippered breast pockets and two slash pockets below the waist

The knit fabric coated with the red compact plastic covers the greatest portion of the outer surface and provides the essential character of the jacket.

The applicable subheading for the men’s jacket, style #34501S 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 4.6% ad valorem.

There are no quota restraints or visa requirements on this merchandise.

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 646-733-3053.


Robert B. Swierupski

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