CLA-2-61:RR:NC:3:353
Mr. Stephen Wong
Oceanland World Wide Service
Ocean Dept.
P.O. Box 1249
8054 E. Garvey Ave., #200
Rosemead, CA 91770
RE: The tariff classification of a ladies jacket from China.
Dear Mr. Wong:
In your letter dated March 26, 2002, on behalf of L. Star Pacific Asia Inc., you requested a tariff classification ruling. We apologize for the delay, this office was waiting for a Customs Laboratory Report, which was recently received.
The submitted sample, style #P001 is a ladies jacket. A Customs Laboratory report has determined that the jacket is constructed of a brushed polyester fabric of weft knit non-pile construction that is coated on the outer surface with compact PVC that completely obscures the underlying fabric. The jacket features a pointed collar and a full front right over left button opening.
The applicable subheading for style #P001 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…plastics material which completely obscures the underlying fabric, Coats and jackets: Women’s or girls’.” The rate of duty will be 4.6% ad valorem.
There is no quota restriction or visa requirement on this item.
Style L002 was classified in a separate ruling, NY I80151, dated 5/03/2002.
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