The tariff classification of is men’s rain pants and a boy’s rain jacket from Singapore.

NY H81744 June 19, 2001 CLA-2-62:RR:NC:3:353 H81744 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Ms. Linda Moyer AMC Associated Merchandise Corp. 500 Seventh Ave. New York, NY 10018 RE: The tariff classification of is men’s rain pants and a boy’s rain jacket from Singapore. Dear Ms. Moyer: In your letter dated June 1, 2001 you requested a tariff classification ruling. The samples will be returned to you ads requested. Two samples were submitted with your request. Style 8176 is men’s rain pants composed of woven 100% nylon fabric coated on the outer surface with polyvinyl chloride that completely obscures the underlying fabric. The pants have an elasticized drawstring waistband, two side snap pocks, a back flap pocket with a hook and loop closure and zippers and snaps at the ankles. Style 725050 is a boy’s rain jacket composed of woven 100% nylon fabric coated on the outer surface with polyvinyl chloride that completely obscures the underlying fabric. The jacket a full front left over right snap closure, and an attached hood with a drawstring closure. The applicable subheading for the men’s rain pants, style 8176 and the boy’s rain jacket, style 725050 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 and 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. There are no quota restrictions or visa requirements on this merchandise. 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