CLA-2-61:RR:NC:3:353 D81531
Mr. Mauritz Plenby
Federated Merchandising Group
1440 Broadway, 13th Fl.
New York, NY 10018
RE: The tariff classification of a girls' jacket from Malaysia.
Dear Mr. Plenby:
In your letter dated August 17, 1998, on behalf of Seri
Garments, you requested a tariff classification ruling.
The submitted sample, style 135120021 is a Toddler girls
jacket consisting of 100% knit polyester fabric coated with PVC
which completely obscures the underlying fabric. The garment has
as full front opening with a snap closure, an attached hood and
two pockets in the front below the waist. The jacket is lined
with a printed knit fabric.
The applicable subheading for the jacket will be
6113.00.1000 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 6.1% 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 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division