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C87380

May 20, 1998

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.3000

Rainskins Division

Swell Wear Industries

10 West 33rd Street, Suite 1011

New York, NY 10001

Attention: Stephen A. Bell

RE: The tariff classification of fabric-backed PVC Rainwear from China.

Dear Mr. Bell:

In your letter dated March 27, 1998, you requested a tariff classification ruling.

Representative rainwear samples were submitted for our examination. The individual styles and the color variations shown in parenthesis, are best described separately as follows:

7305(7304) Jacket - Made from fabric-backed heavy gauge PVC material. Features include a zippered full frontal opening with a storm flap secured by snap closures, fabric covered stand-up collar, neck tab with hook and loop closure, and a self-fabric detachable drawstring hood. There are two inside pockets formed along the front of the mid-thigh length hemline and ventilation devices under the arms.

7704(7700) Pants - Loose-fitting bib style pants made from fabric-backed heavy gauge PVC material. There are elasticized suspenders with quick release plastic clasps, an inside bib pocket, and an adjustable tab waist tightener with a hook and loop closure.

8118(8119) 2-Piece Rainsuit - Both components are made from fabric-backed PVC material. The hooded jacket features a zippered full frontal opening with a storm flap secured by snap closures, two large flapped patch pockets, snap tighteners at the wrists, ventilation devices under the arms, and a drawstring around the hood opening. The loose fitting pull-on pants have a gathered elastic waist, and snap tighteners at the ankles.

7118(7119) 2-Piece Rainsuit - Both components are made from fabric-backed PVC material. The jacket features a zippered full frontal opening with a storm flap secured by snap closures, a fabric covered stand-up collar, and a self-fabric detachable drawstring hood. There are two front flapped pockets, snap wrist tighteners, and ventilation devices under the arms. The loose fitting bib style pants include adjustable suspenders with plastic button front fasteners, and snap tighteners at the ankles.

6021(6025,6041) 2-Piece Rainsuit - Made from lighter gauge fabric-backed PVC material. The hooded jacket features a zippered full frontal opening with a storm flap secured by snap closures, two large flapped patch pockets and a smaller chest pocket, elasticized wrists, ventilation devices under the arms, and a drawstring around the hood opening. The loose fitting pull-on pants have a gathered elastic waist, and snap tighteners at the ankles.

The applicable subheading for the all of the fabric-backed PVC rainwear described above, 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, 5903, 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 6.1 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).

Sincerely,


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