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NY 806140

January 31, 1995

CLA-2-62:S:N:N5:353 806140


TARIFF NO.: 6210.50.3000, 3926.20.6000

Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street 34th Floor
New York, New York 10004

RE: The tariff classification of rainwear from China.

Dear Mr. Peterson:

In your letter dated January 21, 1995, on behalf of Totes, Incorportated, you requested a tariff classification ruling.

The submitted samples are women's rainwear. Style 93060 is a women's jacket with an outer composed of man made fiber fabric that is coated with polyvinyl chloride (PVC) which completely obscures the underlying fabric. The garment is a waist-length rain jacket featuring a zippered front opening with snap fasteners. The front of the jacket features two snap flap pockets. It has elasticized cuffs, and a permanetly attached hood with a drawstring at the neckline, and a "bill" insert.

Style 5216 is a pullover poncho with an outer shell comprised entirely of polyvinyl chloride (PVC). The garment features a neck opening with a vinyl collar and partial zippered opening. It features no sleeves or armholes, but includes a snap fastener to facilitate closing the sides. There is a single zippered pocket at the front of the poncho. Some versions of style 5216 feature a detachable vinyl hood, which can be fastened to the poncho with snaps.

It is stated that each of the items will be imported into the United States at dutiable values of less than $10 apiece.

The applicable subheading for the women's jacket, style 93060 will be 6210.50.3000, 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 women's or girls' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laninated with rubber or plastics material which completely obscures the underlyling fabric. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the women's poncho, style 5216 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (includng gloves): Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued ot over $10 pe unit. The rate of duty will be free.

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
New York Seaport

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