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NY I89314





January 15, 2003

CLA-2-61:RR:NC:3:353 I89314

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.10.0005; 6113.10.0012

Ms. Ulrika Hasselberg
Scandinavian Brands LLC
603 11th Avenue
Kirkland, WA 98033

RE: The tariff classification of rain jacket and bib overalls from Finland and Poland.

Dear Ms. Hasselberg:

In your undated letter, received in this office December 17, 2002, you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style 323211 is a boys’ rain jacket composed of a knit polyester fabric coated with compact polyurethane plastic material that completely obscures the underlying fabric. The jacket features a detachable hood, elasticized cuffs, a full frontal opening with a five snap left over right closure and a partially elasticized bottom.

Style 325141 is a boys’ rain bib overall composed of a knit polyester fabric coated with compact polyurethane plastic material that completely obscures the underlying fabric. The bib overall features elasticized shoulder straps with a plastic buckle closure and elasticized leg bottoms.

The applicable subheading for style 323211 will be 6113.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: men’s or boys’. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for style 325141 will be 6113.10.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 4.2 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 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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