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NY 884374

JUNE 1, 1993

CLA-2-62:S:N:N5:357 884374


TARIFF NO.: 6203.23.0050; 6201.93.3000; 6203.23.0060; 6203.43.3500

Mr. Jim L. Chapman
Smart Set Golf & Tennis
8503 Broadway Ste. 112
San Antonio, Texas 78217

RE: The tariff classification of a man's golf rainsuit from Australia

Dear Mr. Chapman:

In your letter dated March 26, 1993, you requested a classification ruling. The sample is being returned to you as you have requested.

The sample submitted, style number R720, is a man's rainsuit ensemble. The ensemble consists of a windbreaker-type jacket and a pair of trousers constructed of a woven solid colored 100% polyester Toray "Replex" fabric stated to be waterproof and breathable. According to information you provided the fabric has been impregnated with a resin finish.

The jacket has a full front opening secured by a heavy-duty zipper closure which extends to the top of the collar. There is an overlapping flap with three "VELCRO"-type fasteners that covers the zipper area. The sleeve cuffs are elasticized and the waistband is elasticized on each side. There are two front pockets at the waist. A textile emblem sewn onto the left chest features a trade mark and the trade name "RalSport".

The trousers have a zippered fly front with a "VELCRO"-type fastener on the waistband. The waistband has an inner drawcord tightening and is partially elasticized on the back. Below the waist there are two side seam slash openings giving access to the wearer's inner garment and a right rear pocket which has a flap with a "VELCRO"-type fastener. At the bottom of each trouser leg there is a zipper opening.

According to our laboratory the merchandise has an application of a plastics material and resists water penetration in accordance with HTS Chapter 62 U.S. Additional Note 2. Therefore, classification will be as water resistant apparel.

The applicable HTS subheading for the jacket will be 6203.23.0050, which provides for other men's ensembles of synthetic fibers, other, garments described in heading 6201. The duty rate will be 7.6 percent ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6201.93.3000 as water resistant.

The applicable HTS subheading for the trousers will be 6203.23.0060, which provides for men's ensembles of synthetic fibers, other trousers and breeches. The rate of duty will be 7.6 percent ad valorem. This is the rate of duty that would apply if the garment was entered separately and classified in subheading 6203.43.3500 as water resistant trousers or breeches.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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