The tariff classification of men’s jackets and pants from China.

NY M85855 September 7, 2006 CLA-2-61:RR:NC:N3:353 M85855 CATEGORY: Classification TARIFF NO.: 6113.00.1005, 6113.00.1012 Ms. Maryellen West Folsom Corp. 43 McKee Drive Mahwah, NJ 07430 RE: The tariff classification of men’s jackets and pants from China. Dear Ms. West: In your letter dated August 15, 2006, you requested a classification ruling. Three samples were submitted with your request. Style 51628 is a pullover jacket made of knit 100% polyester fleece fabric coated on the outer surface with polyvinyl chloride (PVC) that completely obscures the underlying fabric. The jacket has and attached hood, three secured pockets and a zippered neck closure with a drawcord. Style 51631 is a jacket made of knit 100% polyester fleece fabric coated on the outer surface with polyvinyl chloride (PVC) that completely obscures the underlying fabric. The jacket has a full front snap closure with a storm flap, an attached hood with a drawcord and two flap pockets that are secured by a snap. Style 61631 is a pair of pants made of knit 100% polyester fabric coated on the outer surface with polyvinyl chloride (PVC) that completely obscures the underlying fabric. The pants are waist high with a wide textile belt and no fly opening.  As per chapter 61, Note 8. “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 applicable subheading for the men’s jackets, styles 51628 and 51631 will be 6113.00.1005 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: Men’s or boys’.” The rate of duty will be 3.8% ad valorem. The applicable subheading for the pants, style 61631 will be 6113.00.1012 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…underlying fabric, Other.” The rate of duty will be 3.8% 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division