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NY 806143




February 9, 1995

CLA-2-62:S:N:N5:353 806143

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.50.3000, 3926.20.6000

Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street 34th Floor
New York, New York 10004

RE: The tariff classification of rainwear from China.

Dear Mr. Peterson:

In your letter dated January 21, 1995, on behalf of Totes, Incorporated, you requested a tariff classification ruling.

Two submitted samples are women's rainwear which will be entered into the United States with a stated dutiable value of less than $10 apiece. Style 10210 is a women's raincoat with an outer layer of PVC which completely obscures the man-made fiber underlying fabric. The garment is knee length with a zippered front opening and snap-flap zippered closure. The front of the coat features four snap-fastened flap pockets. The coat has a permanently attached hood with a drawstring closure.

Style B is a women's rain jacket featuring an outershell of 100% PVC and a cotton lining. The jacket features a zippered front opening, a permantently attached hood with and a drawstring closure. The front of the jacket features two flap pockets. The jacket features a detachable hood which can be affixed to the jacket by means of snap fasteners. The samples will be returned to you as requested.

The applicable subheading for style 10210 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, 5906 or 5907: Other women's or girls' 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 7.2 percent ad valorem.

The applicable subheading for the rain jacket, Style B will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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