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NY D81398




August 27, 1998

CLA-2-62:RR:NC:3:353 D81398

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.30.3000, 6210.40.7000

Mr. Patrick Pascarella
Viking Sea/Air Freight Inc.
181 S. Franklin Ave.
Ste.607
Valley Stream, NY 11581

RE: The tariff classification of a women's coat from Hong Kong and a men's jacket from Macau.

Dear Mr. Pascarella:

In your letter dated June 26, 1998, on behalf of Presidio International, Inc., you requested a tariff classification ruling. Samples of the items were submitted with the request.

Style K5K044PP is a women's woven 65% polyester/35% cotton fabric coat that is coated with polyvinyl chloride (PVC) which completely obscures the underlying fabric. The coat features a self-fabric detachable belt held to the garment by two belt loops, is knee length, lined, has two front slash pockets and a front four button right over left closure.

Style K6B028 is a men's woven 100% cotton fabric jacket that is coated with polyurethane which completely obscures the underlying fabric. The jacket is hip length, lined, has two front slash pockets, knit collar and cuffs and a front zipper closure.

The applicable subheading for the Style K5K044PP women's coat 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 6.1% ad valorem.

The applicable subheading for the Style K6B028 men's jacket will be 6210.40.7000, 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: Other: 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.

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 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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