CLA-2-61:RR:NC:3:353 H82583
Mr. Michael J. Mercer
Corbett Int’l., Inc.
Cargo Service Bldg. 80
J.F.K. Int’l. Airport
Jamaica, N.Y. 11430
RE: The tariff classification of a man’s coat from China.
Dear Mr. Mercer:
In your letter dated June 21, 2001, on behalf of Seena International Inc., you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample, no style number, is a man’s coat composed of knit 100% polyester fabric coated on the outer surface with a compact plastic polyurethane material that completely obscures the underlying fabric. The garment is padded, lined, has a full front zipper closure, stand-up collar, two side pockets, and a drawstring closure at the bottom.
The applicable subheading for the man’s coat 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: Men’s or boys’.” The rate of duty will be 4.9% ad valorem.
There are no quota restraints or visa requirements on this merchandise.
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 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division