The tariff classification of a men’s rainwear jacket from Sri Lanka.

NY E80842 April 30, 1999 CLA-2-62:RR:NC:3:353 E80842 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Ms. Jeanne O’Conner Seino America Inc. 801 S.W. 16th Street Renton, WA 98055 RE: The tariff classification of a men’s rainwear jacket from Sri Lanka. Dear Ms. O’Conner: In your letter dated April 14, 1999, on behalf of Sanmar Corp., you requested a tariff classification ruling. The sample you supplied with the ruling request will be returned to you. The submitted sample, a Style # J87 men’s rainwear jacket, consists of a woven 100% nylon fabric that is coated with an embossed PVC that completely obscures the underlying fabric. The jacket is hip length and features an attached hood that can be tightened by a draw cord, a full front zipper closure, vents at the underarms, cuffs that can be tightened by hook and loop closures, a draw cord bottom and a mesh lining. The applicable subheading for the Style # J87 men’s rainwear 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, 5903, 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% 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division