The tariff classification of a unisex rain jacket and a pairof unisex rain pants from Costa Rica

NY 858942 JAN 08 1991 CLA-2-62:S:N:N3I:357 858942 CATEGORY: Classification TARIFF NO.: 6210.50.1020; 6210.50.1030 Mr. Donald S. Stein Brownstein Zeidman and Schomer Suite 900 1401 New York Avenue, N.W. Washington, D.C. 20005-2102 RE: The tariff classification of a unisex rain jacket and a pair of unisex rain pants from Costa Rica Dear Mr. Stein: In your letter dated December 12, 1990, on behalf of your client, Walls Industries, Inc., you requested a classification ruling. Two samples were submitted as follows: Style S91-52 is a unisex hip-length rain jacket and style number S91-53 is a pair of unisex rain pants. Both garments are constructed of a 200 denier 100% nylon fabric which has a visible 1 oz/sq. yard urethane heat sealable coated finish with a durable water repellant face. The rain jacket has a full front opening secured by a double-pull zipper. The double-pull zipper allows the jacket to be opened from the top or the bottom. There is an overlapping flap secured by five snaps covering the zipper area. A contrasting colored strip of fabric is sewn along the length of each sleeve and shoulder. On each sleeve cuff there is a "VELCRO"-type fastener. The jacket's attached hood has a drawcord with plastic cord stoppers. There are two front patch pockets secured by flaps with "VELCRO"-type fasteners. Pressed onto the left chest is the trade name "Federal Express". The rain pants feature a drawcord with a plastic cord stopper at the waist. There is a 17-inch zipper opening on each ankle cuff. If the garments are sold to both males and females and cannot be identified as exclusively men's, then the applicable classification for the garments will be in the HTS subheading covering women's garments. The applicable subheading for the rain jacket will be 6210.50.1020, 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, other, anoraks, windbreakers and similar articles. The duty rate will be 7.6 percent ad valorem. The applicable subheading for the rain pants will be 6210.50.1030, 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, other, trousers. The duty rate will be 7.6 percent ad valorem. You indicate in your letter that the submitted samples may be assembled from fabricated U.S. components in Costa Rica. If these articles meet the requirements set forth under the provision of Sections 10.11-10.24 of the Customs Regulations, they would be eligible for partial duty relief under subheading 9802.00.80, HTS. This ruling is being issued under the provisions of Section 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, Jean F. Maguire Area Director New York Seaport