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NY D86729

February 8, 1999

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


TARIFF NO.: 6210.40.3000

O=Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

Attention: John W. Whitaker

RE: The tariff classification of a rain jacket from Korea.

Dear Mr. Whitaker:

In your letter dated January 8, 1999, you requested a tariff classification ruling on behalf of GFSI, Inc. The sample is being returned as requested.

You submitted a men=s lined hooded rain jacket, representing style # S510, for our examination. The shell is made from fabric-backed polyurethane material and features a full frontal zipper opening with an inner storm flap, diagonal slash waist pockets, adjustable snap cuff tighteners at the wrists, and a drawstring around the hood opening. The man-made lining is a combination of mesh fabric over the bodice and a plain woven material inside the arms. There are ventilation eyelets under the arms and an inside breast pocket accessible through a vertical opening along the zipper closure on the left front panel.

The applicable subheading for the style # S510, rain jacket, described above, 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 or 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 5.7 percent 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 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.


Timothy G Moran
Service Port Director

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