CLA-2-61:RR:NC:5:353 B81900
Mr. Robert T. Stack
Siegel Mandell & Davidson, P. C.
1515 Broadway, 43rd Floor
New York, N.Y. 10036-8901
RE: The tariff classification of a womens jacket from Macau.
Dear Mr. Stack:
This letter is to replace binding ruling NY B80935 dated January 24, 1997. A correction has been made as to the coating on the fabric.
In your letter dated January 14, 1997, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.
A sample was submitted for examination and will be returned per your request.
Style 35740703 is a women's jacket consisting of knit polyester fabric coated with Polyurethane (PU) which completely obscures the underlying fabric. Style No. 35740703 features a zippered full front opening with a drawstring at the bottom. It also features a drawstring stand -up collar and two large patch pockets below the waist. At the lower part of the left pocket there is a "Liz & Co." circle applique.
The applicable subheading for Style 35740703 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. The rate of duty will be 6.7 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 Martin Weiss at 212-466-5881.
Sincerely,
Paul Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division