CLA-2-61:S:N:N5:353 888751
Ms. Judith K. Hoops
MPA International
135 E. Chilton Drive
Chandler, AZ 85225
RE: The tariff classification of a women's jacket from Korea.
Dear Ms. Hoops:
In your letter dated July 22, 1993 you requested a
classification ruling.
The submitted sample, style MPJ-739, is a women's long sleeve
jacket with a faux velour collar with a one button closure, cuffs
and side slash pockets. The sample was forwarded to the Customs
laboratory for analysis which determined that the jacket consists
of an outer gold colored knit polyester shell which has been
laminated on one surface with an aluminized polyester material
using a polyurethane type plastic binder.
The applicable subheading for the jacket will be 6113.00.0010,
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 plastic material which
completely obscures the underlying fabric. The duty rate will be
7.6 percent ad valorem..
The jacket will be returned to you as requested.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport