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NY N002901




November 30, 2006

CLA-2-61:RR:NC:353:N002901

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1010; 4202.92.4500

Ms. Gayle E. Williams
Sears Holding Company
Dept 733IMP –A3-366B
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of a ladies coated jacket and a backpack from China.

Dear Ms. Williams:

In your letter dated October 27,2006, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style # WS7CE5042MI, is a reversible ladies jacket that will be imported with a backpack. Although the jacket and the backpack can be worn together, each item can also be worn separately, perform different functions and will be classified as a separate article, not as a set.

One side of the jacket is constructed of knit polyester with an outer coating of polyurethane that completely obscures the underlying fabric. The reversible side is constructed from knit polyester terry fabric. The jacket features a reversible detachable button-on hood, a full frontal opening with a heavy duty zipper closure, welting and side slash pockets on both sides, long sleeves with elasticized cuffs and a hemmed bottom.

Regarding the coated jacket, it is classifiable in headings 6102 and 6113. Chapter 61 Note 8 to HTS, 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 backpack is constructed with an outer surface of plastic sheeting. It features a single, unlined interior compartment with no additional features. It measures approximately 15"(H) x 13"(W). The top of the bag is secured by means of a drawstring closure, which converts into shoulder straps. The pack is designed to contain personal effects during travel.

The applicable subheading for the coated jacket will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTSUS), 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: women’s or girls’. The duty rate will be 3.8 percent ad valorem.

The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

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