The tariff classification of rain jacket and bib overalls from Finland and Poland.

NY J80388 January 30, 2003 CLA-2-61:RR:NC:3:353 J80388 CATEGORY: Classification TARIFF NO.: 6113.10.0005, 6113.10.0012 Ms. Ulrika Hasselberg Scandinavian Brands LLC 603 11th Avenue Kirkland, WA 98033 RE: The tariff classification of rain jacket and bib overalls from Finland and Poland. Dear Ms. Hasselberg: This ruling replaces ruling NY I89314, dated January 15, 2003, which contains a clerical error in describing the man made fiber fabric from which the garments were constructed. The corrected ruling follows. Style 323211 is a boys’ rain jacket composed of a knit polyamide fabric coated with compact polyurethane plastic material that completely obscures the underlying fabric. The jacket features a detachable hood, elasticized cuffs, a full frontal opening with a five snap left over right closure and a partially elasticized bottom. Style 325141 is a boys’ rain bib overall composed of a knit polyamide fabric coated with compact polyurethane plastic material that completely obscures the underlying fabric. The bib overall features elasticized shoulder straps with a plastic buckle closure and elasticized leg bottoms. The applicable subheading for style 323211 will be 6113.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, coats and jackets: men’s or boys’. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for style 325141 will be 6113.10.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 4.2 percent 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division