The tariff classification of a garment from Vietnam

N283900 March 24, 2017 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6111.30.5070; 6113.00.1010 Ms. Celeste Aguirre-Fernandez Gap Inc. 2 Folsom Street San Francisco, CA 94105 RE: The tariff classification of a garment from Vietnam Dear Ms. Aguirre-Fernandez: In your letter dated February 21, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Style 391348 is a baby/toddler girl’s raincoat with attached hood. The garment is constructed of 100% polyester knit fabric which is coated with 100% polyurethane compact plastic that completely obscures the underlying fabric. The garment features long sleeves, a 100% polyester sherpa lining, two front pockets and a full front zipper opening covered by a placket with two snap closures which fastens right over left. The raincoat will be imported in baby sizes 0-24 months and toddler sizes 2T-5T. You suggest classification for this item under subheadding 3926.20.9050 Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “other articles of plastics, articles of apparel and clothing accessories.” We disagree with your proposed classification. Chapter 59 Note 2(a)(5) states that, "Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39)." The knit fabric is coated with a compact plastic; therefore, the garment is considered, made up of knitted fabric of Chapter 61. The applicable subheading for Style 391348 (sizes 0-24 months) will be 6111.30.5070, HTSUS, which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other. The rate of duty will be 16% ad valorem. The applicable subheading for Style 391348 (sizes 2T-5T) will be 6113.00.1010, 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: Women’s or girls’. The rate of duty will be 3.8% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division