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NY 816939

December 22, 1995

CLA-2-62:RR:NC:WA:353 816939


TARIFF NO.: 6210.30.3000

Ms. Ida G. Hansen
Pleasant Company
8400 Fairway Place
Middleton, WI 53562-0998

RE: The tariff classification of a raincoat/hat set from China or Macau

Dear Ms. Hansen:

In your letter dated November 16, 1995, received in our office on November 27, 1995, you requested a tariff classification ruling. A sample was submitted for review with your request.

The submitted sample consists of a girl's raincoat and matching hat set, style MW600-00.S. They are sized for children aged 7-14 yrs and will come in sizes small, medium, large and x-large and has five metal buckle closures down the front. The outer shell of the raincoat is stated to be made of PVC vinyl on what appears to be woven man-made textile fabric. The raincoat has a collar of what is stated to be 100% cotton corduroy. The inside detachable lining is stated to be of 100% woven cotton textile fabric. The matching hat, a souwester, is constructed of an outer shell of what is stated to be PCV vinyl.

You state that the raincoat/hat set will be available by purchase by consumers directly through your catalog. That is they will be goods put up in sets for retail sale. Per G.R.I. Rule 3(b) of the HTS, the term "Goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g. in boxes or cases, etc.)

The set consists of merchandise in two different headings of the HTS, will be used to carry out a particular need, that is affording protection from the rain and if put up for sale without repacking, it will be considered a "retail set" fro Customs purposes. It will be therefore be classified by the component of the set that gives the set its essential character. In out opinion, it is the raincoat which gives the set its essential character.

The applicable subheading for the raincoat/hat will be6210.30.3000, 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 garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Having an outer surface umpregnated, coated, covered, or laminated with rubber or plastics material which completly obscures the underlying fabric..... The rate of duty will be 7.2 percent ad valorem. The rate of duty for 1996 will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 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.


Roger J. Silvestri

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