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The tariff classification of a ladies jacket from China.
Issued March 10, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D88678 (March 10, 1999)
Tariff classification
HTS codes: 6113.00.1010
Headings: 6113
Product description
The submitted sample, style #956675 is a ladies jacket consisting of knit 100% polyester fabric, coated with polyurethane which completely obscures the underlying fabric. The coated shell is quilted, but the quilting occured subsequent to the formation of the fabric. The jacket features long sleeves, two slash pockets, a collar and a full front zippered closure.
CBP rationale
The applicable subheading for style #956675 will be 6113.00.1010, 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: Women’s or girls’.
Full text
NY D88678 March 10, 1999 CLA-2-61:RR:NC:3:353 D88678 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Jonna Barr Lane Bryant Five Limited Parkway Reynolsburg, Ohio 43068 RE: The tariff classification of a ladies jacket from China. Dear Ms. Barr: In your letter dated February 23, 1999, on behalf of Lane Bryant, you requested a tariff classification ruling. The submitted sample, style #956675 is a ladies jacket consisting of knit 100% polyester fabric, coated with polyurethane which completely obscures the underlying fabric. The coated shell is quilted, but the quilting occured subsequent to the formation of the fabric. The jacket features long sleeves, two slash pockets, a collar and a full front zippered closure. The applicable subheading for style #956675 will be 6113.00.1010, 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: Women’s or girls’.” The rate of duty will be 5.7% 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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