The tariff classification of unisex’s rain jacket and pants from China

N058905 May 1, 2009 CLA-2-62:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6210.50.30000 Lisa Whetstone Kent Sporting Goods Co., Inc. 433 Park Avenue New London, Ohio 44851 RE: The tariff classification of unisex’s rain jacket and pants from China Dear Ms. Whetstone: In your letter dated April 23, 2009, you requested a tariff classification ruling. The submitted size large garments, Style 09040STB-04, are a unisex’s rain jacket and trousers composed of woven 100% nylon fabric coated, on the outer-surface with PVC compact plastic material that completely obscures the underlying fabric. The jacket 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 inset pockets below the waist with snap closures. The trousers have an elasticized waist with a drawcord and side zippers at the ankles that are covered by flaps. The trousers are unlined. The applicable subheading for the jacket, Style 09040STB-04, will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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. The applicable subheading for the trousers, Style 09040STB-04, will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division