CLA-2-61:RR:NC:3:353 K88252
Ms. Elizabeth M. Cantu
J.C. Penney Purchasing corp.
P.O. Box 10001
Dallas TX 75301
RE: The tariff classification of woman’s reversible jacket from China.
Dear Ms. Cantu:
In your letter dated August 2, 2004 you requested a tariff classification ruling. The samples will be returned to you as request.
The submitted sample lot 3627 is a woman’s double jacket. It is two jackets in one and can be worn 4 ways. The two jackets can be worn together, the outer jacket can be worn separately, and the reversible inner jacket can be worn separately. The outer jacket is made of knit 100% nylon fabric coated on the outer surface with compact 100% polyurethane plastic material that completely obscures the underlying fabric. The outer jacket is designed with a full front zipper closure with a snap storm flap; draw cord at the waist, two side pockets, two zipper chest pockets, zippered vents under the arms and an attached hood. The lining of the outer jacket is quilted and has two side pockets.
The reversible inner jacket is made of knit fabric coated on the outer surface with compact 100% polyurethane plastic material and knit polyester fabric on the reverse side. The garment has a full front zipper closure and two side pockets on both sides.
The applicable subheading for lot 3627, outer 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: Women’s or girls’. The duty rate will be 3.8% ad valorem.
The applicable subheading for the inner 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: Women’s or girls’. The duty rate 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