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NY D83288

November 2, 1998

CLA-2-62:RR:NC:3:353 D83288


TARIFF NO.: 6210.40.3000; 6307.90.9989

Mr. Derek S. Mc Kinney
Expeditors Int'l.
5169 Southridge Pkwy., Suite 120
Atlanta, GA 30349

RE: The tariff classification of a Golf Rain Suit within a bag, and a Golf Bag Cover from Taiwan, China, Hong Kong, Sri Lanka, Korea, Philippines and Indonesia.

Dear Mr. Mc Kinney:

In your letter dated October 5, 1998, on behalf of Hartwell Sports, Inc., you requested a tariff classification ruling.

The submitted samples are that of a men's Golf Suit within a bag, and a Golf Bag Cover. The Golf Suit is made from woven 100% nylon fabric coated with 100% polyurethane, which completely obscures the underlying fabric. The bag which the suit comes in, and the Golf Bag Cover are made of the same fabric. The pullover jacket features long sleeves with elastic at the wrists and bottom of the jacket, front half zipper, two slash pockets below the waist and a pouch pocket. The garment also has an attached hood with a drawcord. The trousers feature a snap fly front, with a drawcord at the waist and elastic at the back, two slits on each side for access to inner clothing pockets, and a zippered flap cargo pocket on the left trouser leg. The bag that the suit comes in is made expressly to carry the suit in case inclement weather occurs. The Golf Bag Cover has elastic at one end and a hook and loop closure at the opposite end.

The samples will be returned to you as requested.

The applicable subheading for the Golf Rain Suit with bag will be 6210.40.3000, 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 men's and boys' garments: 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.

The applicable subheading for the Golf Bag Cover will be 6307.90.9989 Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up articles, including dress patterns: Other: Other, Other: Other." The duty rate will be 7% ad valorem.

Articles classifiable under subheading 6307.90.9989, HTS, which are products of Sri Lanka, the Philippines and Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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