The tariff classification of a girls' coated raincoat andhat from China

PD B86745 July 15, 1997 CLA-2-62-CL:PD:FO:CBII:HO2 CATEGORY: Classification TARIFF NO.: 6210.30.7000 Ms. Gretchen H. Zink Import Production Administrator Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of a girls' coated raincoat and hat from China Dear Ms. Zink: In your letter dated June 17, 1997, you requested a tariff classification ruling. You have submitted a sample of a girl's raincoat and matching hat; this item will be your Style No. 81142600 for sizes 2T, 3T and 4T; your Style No. 81092201 for sizes 4, 5, 6, and 6X; and your Style No. 81093201 for sizes 7, 8, and 10. The submitted raincoat is of a woven cotton that is coated on the outer surface of the coat with polyvinyl chloride (PVC). It is lined with a 100% nylon woven fabric. The coat has a full-frontal opening, with a 5-button closure. There is a pocket on each side near the bottom, and the coat has a collar. The hat matches the coat, and is of the same material, and lined with the same material. It has a strap at each side with velcro on the end, so that the straps may be connected under the chin. The applicable subheading for this set will be 6210.30.7000, 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 garments, of the type described in subheadings 6202.11 to 6202.19: other: having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty for this provision is 5.6%. Your sample will be returned under separate cover. 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. Sincerely, John M. Regan Service Port Director Cleveland, Ohio