J88727 J8 Ruling Active

The tariff classification of a jacket from China.

Issued September 25, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.1010

Headings: 6113

Product description

The sample will be returned to you as requested. The submitted sample, style L3784 is a ladies jacket made of knit 100% polyester fabric, coated on the outer surface with embossed compact plastic material that completely obscures the underlying fabric. The garment has a full front zipper closure, two zippered pockets, stand-up collar, tabs at the wrist and a fleece lining.

CBP rationale

The applicable subheading for style L3784 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 J88727 September 25, 2003 CLA-2-61:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Steve Seelochan Free Country, Ltd. 80 West 40th St. New York, NY 10018 RE: The tariff classification of a jacket from China. Dear Mr. Seelochan: In your letter dated September 11, 2003 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style L3784 is a ladies jacket made of knit 100% polyester fabric, coated on the outer surface with embossed compact plastic material that completely obscures the underlying fabric. The garment has a full front zipper closure, two zippered pockets, stand-up collar, tabs at the wrist and a fleece lining. The applicable subheading for style L3784 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 4.2% ad valorem. There are no quota restraints or visa requirements on this merchandise. 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, National Commodity Specialist Division

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