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NY E87095

October 8, 1999

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


TARIFF NO.: 6210.40.3000

Phillips Van Heusen Corporation
1001 Frontier Road
Bridgewater, NJ 08807-2955

Attention: Jill Seyfried

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

Dear Ms. Seyfried:

In your letter dated September 7, 1999, you requested a tariff classification. The sample provided is being returned as requested.

A representative mens hooded rain jacket, identified as style #74310, was submitted for our consideration. It is made from fabric-backed polyurethane material. The jacket design incorporates raglan-style sleeves with textile piping inserted along the shoulder seams and a free hanging back yoke over a hidden mesh air vent. There is a full frontal zipper opening, vertical slash hip pockets along the side seams and a single patch chest pocket on the left panel. Other features include adjustable textile drawcords around the hood opening and hemline, elasticized cuffs, and an expandable flapped pocket on the outside of the upper right arm.

The applicable subheading for the style #74310, rain jacket, 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, 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.

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 Part 177 of the Customs Regulations (19 C.F.R. 177).


Timothy G. Moran
Service Port Director

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