The tariff classification of a jacket and overalls from China, Taiwan and/or the Philippines.

NY G85245 January 5, 2001 CLA-2-62:RR:NC:3:353 G85245 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Ms. Lisa Zwaga La Crosse Rainfair Safety Products Div. 3600 South Memorial Drive Racine, WI 53403 RE: The tariff classification of a jacket and overalls from China, Taiwan and/or the Philippines. Dear Ms. Zwaga: In your letter dated December 13, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style IP-99-95J is a jacket with a detachable hood composed of woven 100% nylon fabric coated with an embossed compact heatseable polyether plastic material (which is a form of polyurethane) that completely obscures the underlying fabric. The detachable hood was not included with the sample jacket. The garment has a stand-up collar and a full front snap closure that closes left over right. Style IP-99-95O is a bib overall, no sample provided, composed of the same fabric as the jacket. The applicable subheading for styles IP-99-95J and IP-99-95O 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, 5906 pr 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 4.9% ad valorem. This merchandise is not subject to quota restraints or visa requirements. 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