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NY C81937

December 8, 1997

CLA-2-62:S:N:N:HO6 REH


TARIFF NO.: 6210.40.7000

BJ Customs Brokerage Co.
P.O. Box 91034
Los Angeles, CA 90009-1034

Attention: Johnny Lee

RE: The tariff classification of a boys' jacket from China.

Dear Mr. Lee:

In your letter dated November 14, 1997, you requested a tariff classification on behalf of Marshall Gobuty International, Inc. The sample provided will be returned as requested.

A boys' hip-length cold weather jacket, identified as style #2810, was submitted for our examination. The woven cotton shell is completely obscured by a layer of rubber which has been embossed to simulate a fabric design. The jacket is fully insulated with fiberfill and lined with a combination of a pile-like acrylic fabric covering the shoulder area and quilted nylon inside the arms and over the remaining inside surface. There is a full frontal zipper opening with a storm flap incorporating hook and loop closures and an applied self-fabric fold-down collar. Other features include diagonal patch pockets at the chest and waist on either front panel and an inside breast pocket. The upper pockets are secured by hook and loop strips and the waist pockets have zipper closures.

The applicable subheading for the #2810, boys' jacket, will be 6210.40.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5906, or 5907: Other men's or boys' garments: Other:

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 5.6 percent ad valorem.

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.

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


Michael D'Ambrosio
Service Port Director

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