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NY B88947




September 11, 1997

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.50.3000

Expeditors International of Washington, Inc.
21318 64th Avenue South
Kent, WA 98032

Attention: Jennifer Scott

RE: The tariff classification of a child's rainsuit from China.

Dear Ms. Scott:

In your letter dated August 19, 1997, you requested a tariff classification on behalf of Thaw Corporation.

Representative samples of a child's hip-length jacket, style # 6L-029, and # 6L-030, matching pants, were submitted for our examination. Both garments are made from fabric-backed PVC material. The hooded jacket has raglan-style sleeves and free hanging front and back yokes over hidden round air vents. There is a full frontal zippered opening incorporating a storm flap with snap closures, elastic and snaps at the wrists and two patch waist pockets with flaps. The straight legged pull-on pants feature an elasticized waist, a single flapped back pocket, and adjustable snaps at the ankles.

The applicable subheading for the style # 6L-029, jacket, and # 6L-030 pants, 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 6.5 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Michael D'Ambrosio
Service Port Director

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