Base
B884161997-08-28New YorkClassification

The tariff classification of rainwear from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of rainwear from China.

Ruling Text

PD B88416 August 28, 1997 CLA-2-61:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6113.00.1005, 6113.00.1012 Beijing Trade Exchange, Inc. 701 E Street, S.E. Washington, D.C. 20003 Attention: John Canellakis RE: The tariff classification of rainwear from China. Dear Mr. Canellakis: In your letter dated August 5, 1997, you requested a tariff classification ruling. The samples provided will be returned as requested. A men's hip length jacket identified as style #9708JBX, and a pair of pull-on pants, style #9708PBX, were submitted for our examination. Both garments are made from fabric-backed polyurethane material. The jacket has round air vents under the free hanging back yoke and a storm flap covering the full width front waist pocket openings. Other features include a full frontal zippered opening, a roll-up hood concealed in the stand-up collar, and adjustable snaps at the wrists. The pants have an elasticized waist, vertical slash hip pockets, and adjustable snap closures at the ankles. The applicable subheading for the style #9708JBX, men's jacket, will be 6113.00.1005, 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 6.5 percent ad valorem. The applicable subheading for the style #9708PBX, men's pants, will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of knitted or -2- 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 6.5 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 Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Michael D'Ambrosio Service Port Director St. Albans, Vt.