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NY J89311

October 23, 2003

CLA-2-61:RR:NC:3:353 J89311


TARIFF NO.: 6113.00.1005

Ms. Lou Thomas
World Trade Solutions
4841 West Royal Lane
Irving, TX 75063

Dear Ms. Thomas:

In your letter dated September 23, 2003, on behalf of B&F Systems, you requested a tariff classification ruling.

The submitted sample is a Style Number GFSKIM Ski Jacket. The men’s jacket is constructed of knit man-made fiber fabric that is coated on the outer surface with a polyurethane plastic. The polyurethane completely obscures the underlying fabric. The jacket is lined with 100% polyester fleece and the sleeve has polyester padding. The jacket features a stand up collar, two inner pockets, a full front zipper closure with storm flap, drawstring waist, adjustable closures at the base of the sleeve, two diagonal zipper chest pockets and two side slash pockets below the waist.

The applicable subheading for the Style Number GFSKIM Ski Jacket 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'’ or boys'.” The rate of duty will be 4.2% ad valorem.

There are no quota or visa requirements on this merchandise.

You cite rulings NY 806142 of January 31, 1995 and NY A83908 and ask what separates classification of ski jackets under subheadings 3926.20, 6210.40.7000, 6210.50.3000 and 6210.50.50220. The classification depends on whether the jackets are for men, boys, women, girls or infants, whether the jacket is of plastic or plastic coated fabric, whether the plastic is cellular or compact, the construction and fiber content of the fabric, and if the plastic coating is visible to the naked eye or completely obscures the underlying fabric.

The jacket of NY 806142 is a polyvinyl chloride (PVC) rain jacket with no fabric backing and is classified as plastic wearing apparel under subheading 3926.20.6000. The jackets of NY A83909 are women’s ski jackets made of woven man made fiber fabric coated with compact polyurethane, one that completely obscures the underlying fabric (6210.50.3000), and one that does not completely obscure the underlying fabric (6210.50.5020). Subheading 6210.40.7000 is for Men’s or boys’ ski jackets of other woven fabric (other than man made fibers) coated with compact plastic that completely obscures the underlying fabric.

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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