The tariff classification of rain jacket from China and Hong Kong.

NY K88770 September 3, 2004 CLA-2-62:RR:NC:3:353 K88770 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Ms. Connie Wong UPPX Logistics Ltd. Units 2107-8 Nanyang Plaza 57 Hung To Road, Kwun Tong Kowloon, Hong Kong RE: The tariff classification of rain jacket from China and Hong Kong. Dear Ms. Wong: In your letter dated August 13, 2004 you requested a tariff classification ruling. The submitted sample is an Item No. WTS2-P210PUL Women’s Rain Jacket constructed of woven 100% polyester fabric coated with a compact polyurethane plastic that completely obscures the underlying fabric. The hip-length rain jacket features a stand-up collar, full front zipper closure with storm flap, adjustable cuffs, two chest patch pockets, two waist slash pockets and a D-ring attached to the left chest pocket. The applicable subheading for Item No. WTS2-P210PUL Women’s Rain Jacket will be 6210.50.3000, 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 women's or girls' 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 3.8% 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