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NY C85885




April 2, 1998

CLA-2-62:RR:NC:3:353 C85885

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.7000; 6210.40.3000; 3926.20.6000

Mr. Stephen A. Bell
Rainskins Div. Swellwear Ind.
10 West 33rd St., Suite 1011
New York, NY 10001

RE: The tariff classification of foul weather gear from China.

Dear Mr. Stephen A. Bell:

In your letter dated March 25, 1998 you requested a tariff classification ruling.

Five samples were submitted with your request. Styles 7501 and 7600 consist of woven cotton fabric coated with polyvinylchloride (PVC) which completely obscures the underlying fabric. Style 7501 is a man's hip length jacket which features an attached hood with a drawcord, and a full front snap flap closure. Style 7600 are bib top trousers with detachable elastic suspenders. Styles 4025 and 5690 consist of woven polyester fabric coated with polyvinylchloride (PVC)which completely obscures the underlying fabric. Style 4025 is a storm parka that features a full front opening with a zippered snap flap closure, elasticized cuffs, two snap flap patch pockets, two snap flap breast pockets and an attached hood with a drawcord. Style 5690 consists of woven nylon fabric and is designed as a poncho featuring, an attached hood with a drawcord and a front flap pocket. Style 3305 is a rain suit consisting of pants and jacket, made from polyvinylchloride (PVC). The jacket has a full front opening with a zippered snap flap closure,, two snap flap patch pockets, a left breast pocket, elasticized cuffs and an attached hood with a drawcord. You mention in your letter that style 7501 will be manufactured in another color, style 7500. Style 7600 will also be manufacture in another color, style 7601. Style 5690 will also be manufactured in other colors, styles 56791 and 5699. Style 3305 will be manufactured in other colors, styles 3301, 3309, these three styles are valued at $3.25 per unit.

The applicable subheading for styles 7501, 7500, 7600 and 7601 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, 5903, 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 5.3% ad valorem.

The applicable subheading for styles 4025, 5690, 5691 and 5699 will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of fabrics of 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: Of man-made fibers: Having an outer surface impregnated, coated...obscures the underlying fabric." The rate of duty will be 6.1% ad valorem.

The applicable subheading for styles 3305, 3301, 3309 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 (including gloves): Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinylchloride plastic with or without attached hoods, valued not over $10 per unit." The duty rate will be free.

This ruling is being issued under the provisions of Part 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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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