The tariff classification of a man’s rain jacket from Hong Kong.

NY G88769 April 19, 2001 CLA-2-62:RR:NC:3:353 G88769 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Ms. Carol Mossa Augusta Sportswear P.O. Box 14939 Augusta, Gerogia 30919-0939 RE: The tariff classification of a man’s rain jacket from Hong Kong. Dear Ms. Mossa: In your letter dated March 23, 2001 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, Prototype #1389 is a man’s rain jacket composed of woven 100% polyester fabric coated, on the outer-surface with PVC compact plastic material that completely obscures the underlying fabric. The garment has a full front storm flap zipper closure with three hook and loop closures. The jacket has an attached drawcord hood, drawcord at the bottom, elastic at the wrists and two patch pockets below the waist with hook and loop closures. The applicable subheading for the man’s jacket Prototype #1389 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 4.9% 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