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NY E81179




May 21, 1999

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.3000, 6210.50.3000

C Air International, Inc.
11222 S. La Cienega Blvd., Suite 100
Inglewood, CA 90304

Attention: Eric Jones

RE: The tariff classification of rainwear from Hong Kong.

Dear Mr. Jones:

In your letter dated April 26, 1999, you requested a tariff classification ruling on behalf of Snowmass Apparel, Inc. The samples provided are being returned as requested.

Three representative rainwear jackets, made from fabric-backed PVC material, were submitted for our examination. The PVC coating completely obscures the underlying woven fabric and imparts an embossed pattern. The individual styles are best described independently as follows:

Style Mon-115 - A men's hooded hip-length pullover jacket with a partial zippered frontal opening incorporating a storm fly. The underlying fabric is described as woven nylon. There is a large chest pocket accessible from a horizontal zipper closure hidden under a narrow self-fabric flap, and vertical slash waist pockets along the side seams. Other features include a drawstring around the hood opening and metal ventilation eyelets under the arms.

Style Wou-131 - A women's hooded hip-length pullover jacket with a partial zippered frontal opening. The underlying fabric is described as 65% polyester/35% cotton. There is a single chest pocket with a zipper closure and a large front patch pocket just above the hemline accessible from vertical zipper openings on either side. Other features include hook and loop tab tighteners at the wrists, a tab closure at the base of the snorkel-style hood opening, and metal ventilation eyelets under the arms.

Style Wou-149 - A women's hooded hip-length jacket with a full frontal zipper opening. The underlying fabric is also described as 65% polyester/35% cotton. There are patch hip pockets with button flaps on each front panel. Other features include drawstrings around the snorkel-style hood opening and the waist area.

The applicable subheading for the style Mon-115, jacket, 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 5.7 percent ad valorem.

The applicable subheading for the style Wou-131 and Wou-149, jackets, 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, 5903, 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 5.7 percent 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 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,

Timothy G. Moran
Service Port Director

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