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NY E81755




May 27, 1999

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.3000

Danzas Corporation
80 Broad Street, 9th Floor
New York, NY 10004

Attention: Warren Held

RE: The tariff classification of a rain jacket from China.

Dear Mr. Held:

In your letter dated May 5, 1999, you requested a tariff classification.

A representative mens hooded rain jacket, identified as style # 802, was submitted for our consideration. It is made entirely from fabric-backed PVC material. The jacket design incorporates raglan-style sleeves, adjustable snaps at the wrists, and a free hanging back yoke over hidden circular air vents. There are large patch hip pockets with snap-down flaps on either side of the full frontal five snap opening. Other features include ventilation eyelets under the arms and a textile drawcord around the hood opening.

The applicable subheading for the style # 802, rain 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, 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.

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,

Timothy G. Moran
Service Port Director
St. Albans, Vt.

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