CLA-2-61:RR:NC:3:353 L87905
Mr. Jeffrey O. Gregory
Design Resources Inc.
8900 State Line Road
Suite 500
Leawood, KS 66206
RE: The tariff classification of jacket from China.
Dear Mr. Gregory:
In your letter dated September 22, 2005, you requested a tariff classification ruling. As requested, the jacket will be returned to you.
Your submitted sample, style 8434 is a man’s jacket constructed from knit !00% polyester fabric coated with a compact polyurethane that completely obscures the underlying fabric. The hip length jacket features a stand-up collar, detachable zipper hood, polyester mesh lining with inside pockets, full frontal opening with zipper closure and left over right placket covering zipper with two snap closure. The garment also features vertical zippered pocket at waist, long sleeves with partially elasticized cuffs with an adjustable hook and loop closure and a hemmed bottom.
The applicable subheading for style 8434 will be 6113.00.1005, 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 3.8 percent 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 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division