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NY D82740

October 7, 1998

CLA-2-62:RR:NC:3:353 D82740


TARIFF NO.: 6210.50.3000

Ms. Gladys Diaz
John T. Taia Customhouse Brokers
One Industrial Plaza, Bldg.-D
Valley Stream, NY 11581

RE: The tariff classification of a ladies rain slicker from China.

Dear Ms. Diaz:

In your letter dated September 17, 1998 you requested a tariff classification ruling.

The submitted sample is a ladies rain slicker consisting of woven nylon fabric coated with polyvinyl chloride (PVC) which completely obscures the underlying fabric. The rain slicker is mid thigh length, with a full front flap zippered opening that snaps right over left, a detachable hood with a drawcord, and two flap patch pockets below the waist. The garment is lined with 100% polyester.

The applicable subheading for the ladies 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: Of man-made fibers: 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 6.1% ad valorem.

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.


Robert B. Swierupski

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