The tariff classification of a ladies coat from China.

NY E81543 May 13, 1999 CLA-2-61:RR:NC:3:353 E81543 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Irwin Hosea Whaling Mfg Co. Fall River, MA 02723 RE: The tariff classification of a ladies coat from China. Dear Mr. Hosea: In your letter dated April 28, 1999 you requested a tariff classification ruling. The submitted sample is a style 137SP ladies coat. You state that the sample coat is exactly like that which will be imported, but made of a different fabric than the one which will make up the outer shell upon importation. You state that the outer shell of the imported good will be made from fabric ISK-IL80U8 plastic laminated knit 100% polyester fabric. Examination of a swatch of that fabric reveals a knit fabric with an outer surface of plastic which completely obscures the underlying fabric. The style 137SP ladies coat is knee length, double breasted, with an open collar, two side slash pockets, a self-fabric belt and is lined. Based on the stated fabric of the imported item, the applicable subheading for the style 137SP ladies coat 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