CLA-2-61:S:N:N:REH:HO6 D88188
Evans, Wood & Caulfield, Inc.
20 West Lincoln Avenue
Valley Stream, NY 11580
Attention: Jill A. Neder
RE: The tariff classification of a jacket from Hong Kong.
Dear Ms. Neder:
In your letter dated February 12, 1999, you requested a tariff classification on behalf of Synergy International. The sample provided is being returned as requested.
A girls hip-length cold weather jacket, representing style #SYN.1234, was submitted for our examination. The shell is made from fabric-backed polyurethane material embossed with a weave-like pattern. The jacket has a full frontal zippered opening, a self fabric stand up collar, and fiberfill insulation quilted to the outside shell. There is a full woven man-made lining and diagonal slash waist pockets on either front panel.
The applicable subheading for the style #SYN.1234, 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: Womens or girls... The rate of duty will be 5.7 percent ad valorem.
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Timothy G. Moran
Service Port Director
St. Albans, Vt.