CLA-2-61:RR:NC:N3:353 L87904

Design Resources Inc.
Mr. Jeffery O. Gregory
8900 Line Rd., Suite 500
Leawood, Kansas, 66206

RE: The tariff classification of a ladies jacket from China.

Dear Mr. Gregory:

In your letter dated September 29, 2005 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style 8459 is a ladies jacket composed of knit 100% polyester fabric coated on the outer surface with 100% polyurethane compact plastic material that completely obscures the underlying fabric. The hip length jacket has a detachable hood, pointed collar, side pockets, belt and a full front zipper closure. The applicable subheading for the ladies jacket, style 8459 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 5803, 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.

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