CLA-2-62:RR:NC:3:353 J87027

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad St.
New York, NY 10004

RE: The tariff classification of a jacket from Sri Lanka.

Dear Ms. Shira:

In your letter dated July 31, 2003, on behalf of Ventura Enterprise Co., Inc., you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style W18476 is a ladies mid-thigh length jacket made of woven polyester fabric coated on the outer surface with compact polyvinyl chloride (PVC) plastic material that completely obscures the underlying fabric. The garment has a full front five snap right over left closure, two pockets below the waist and a pointed collar.

The applicable subheading for style W18476 will be 6210.30.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments of the style described in subheadings 6202.11 to 6202.19: Of man-made fibers: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric.” The duty rate will be 4.2% 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division