The tariff classification of a woman’s jacket from China and Sri Lanka

NY G81396 September 25, 2000 CLA-2-61:RR:NC:3:353 G81396 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Jonna Barr Lane Bryant Five Limited Parkway Reynoldsburg, OH 43068-5300 RE: The tariff classification of a woman’s jacket from China and Sri Lanka Dear Ms. Barr: Customs issued ruling NY F88162, dated July 26, 2000 on Style number 1105 woman’s quilted hip-length jacket. Subsequent to the issuance of that ruling, you made changes to the polyurethane plastic that coats the knit fabric. This ruling addresses that change. You brought a sample of the jacket to this office for examination and it was returned to you. The submitted sample is Style number 1105 woman’s quilted hip-length jacket constructed of an outer shell that is composed of knit 100% polyester fabric, which has been coated with polyurethane material that completely obscures the underlying fabric. The garment is lined with woven 100% nylon fabric and is filled with 49% duck down clusters, 37% waterfowl feathers, 12% down and feather fiber, and 2% other fibers. The jacket has a stand-up collar, a full front opening secured by a zipper closure, detachable zip-off sleeves, a self-fabric tab with a hook and loop fastener at the wrists, two zippered pockets at the waist, and a hemmed bottom that is cut shorter in the front and longer in the back. The applicable subheading for the Style number 1105 woman’s quilted hip-length jacket 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 5.3% ad valorem. Style number 1105 is not presently subject to quota restraints or the requirement of a visa. 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