CLA-2-61:RR:NC:3:353 D83529
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:
We refer to NY Ruling Letter D81531 dated August 27, 1998,
which contained a typographical error regarding the Harmonized
Tariff statical suffix as well as the style number of the jacket.
They should read as follows.
The submitted sample, style 1351200421 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 girls' jacket, Style
#1351200421 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 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