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NY G80339

December 1, 2000

CLA-2-62:RR:NC:3:353 G80339


TARIFF NO.: 6210.30.3000

Mr. Jim Frederick
L. L. Bean Inc.
Freeport, Maine 04033

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

Dear Mr. Frederick:

In your letter dated May 30, 2000, you requested a tariff classification ruling. We are sorry for the delay in our response, but this office was awaiting a report from the Customs laboratory, which was recently completed. The sample submitted with the ruling request will be returned to you.

The submitted sample, item NX08 Regular and NX09 Petite Classic Rain Slicker is a ladies rain slicker constructed of a 100% woven nylon fabric that is coated with a compact PVC plastic material that completely obscures the underlying fabric. The garment features long hemmed sleeves, attached hood, two front flap pockets below the waist, ventilation in the back, free hanging front and back yoke, and a full front zipper closure. The item will be featured in your Spring/Summer 2001 catalogs as rainwear.

You suggest a classification of 3926.20.6000, free of duty, as “PVC rainwear” an cite ruling NY F80661 as precedent. That ruling involves rainwear constructed of knit 65% polyester/35% cotton fabric coated or covered on the outer surface with a cellular polyvinyl chloride plastic material.

Chapter 59 note 2(a)(5), states that:

2. Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)

The Customs Laboratory report received for this merchandise reads, “Jacket Style NX08/09 is composed of a nylon woven fabric which has been coated, covered or laminated on one surface with a non-cellular polyvinyl chloride type plastics material.” The item in question is composed of nylon woven fabric coated with compact (non-cellular) PVC material and is not classifiable in Chapter 39.

The applicable subheading for the items NX08 Regular and NX09 Petite Classic Rain Slicker will be 6210.30.3000, 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 garments, of the type described in subheadings 6202.11 to 6202.19: 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 5.3% ad valorem.

The are no quota restrictions or visa requirements on this merchandise.

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 212-637-7084.


Robert B. Swierupski

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