The tariff classification of a rainsuit from Hong Kong or China.

NY H87714 February 26, 2002 CLA-2-62:RR:NC:3:353 H87714 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Mr. Greg Palmer General Work Products, Inc. 4824 Mehurin St. Jefferson, LA 70121 RE: The tariff classification of a rainsuit from Hong Kong or China. Dear Mr. Palmer: In your letter dated February 13, 2002 you requested a tariff classification ruling. The samples will be returned to you as requested. The submitted sample, Item FWC51C Rainsuit, is constructed of woven polyester fabric that is coated with a compact polyvinyl chloride plastic material that completely obscures the underlying fabric. The rainsuit consists of three pieces, a jacket, pants and hood. The jacket is hip length with a full front left over right snap closure, internal storm flap, vents and two flap pockets. There is a detachable hood with drawstring and snaps. The pants have a bib front with two straps with plastic fasteners. The applicable subheading for the Item FWC51C Rainsuit will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of heading 5602, 5603, 5903, 5906 or 5907: Other men’s and boy’s 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 4.6% 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division