CLA-2-61-CL:PD:CP:CB:HO2

Mr. William F. Sullivan
Brokerage Compliance Manager
MSAS Customs Logistics Inc.
248-06 Rockaway Blvd.
Jamaica, NY 11422

RE: The tariff classification of a women's coated vest from China Dear Mr. Sullivan:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 19, 1997 ON BEHALF OF : Newport News, Inc. 711 Third Avenue New York, NY 10017

DESCRIPTION OF MERCHANDISE : You have submitted a women's coated vest, your Style No. F97-75-123, for a binding ruling. The vest is fully lined with a 100% nylon woven fabric. It has a full- frontal opening with a 3-button closure. The front panels are made of knit fabric which is 100% polyester, and coated on the outer surface of the vest with polyurethane. The back panel is of the same fabric as the lining, and is belted. HTS PROVISION : 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...Other. HTS SUBHEADING : 6113.00.1012. RATE OF DUTY : 6.5%.

OTHER : Your sample will be returned under separate cover.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio