The tariff classification of rainwear from China

N280098 November 7, 2016 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO: 6113.00.1010; 6113.00.1012 Ms. Judy Awana Attorney in Fact Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of rainwear from China Dear Ms. Awana: In your letter dated September 27, 2016, on behalf of your client, Harry Trading USA, Inc., you requested a tariff classification ruling. The samples will be returned under separate cover. Style MOW3702 Stormbreaker Jacket is a jacket with attached hood. The garment is constructed from 100 percent polyester knit fabric coated with a plastic material that completely obscures the underlying fabric. The unlined garment features a full front zipper opening, hook and loop closures at the wrists, a zippered pocket on the left chest, 2 zippered pockets below the waist, a drawstring below the waist and a hemmed bottom. Style MOW3701 Stormbreaker Bib is a bib style overall, constructed from 100 percent polyester knit fabric coated with a plastic material that completely obscures the underlying fabric. The unlined garment features elastic shoulder straps and hemmed leg openings with snap closures at the ankles. The applicable subheading for Style MOW3702 will be 6113.00.1010, HTSUS, 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: Women’s or girls’. The rate of duty will be 3.8% ad valorem. The applicable subheading for Style MOW3701 will be 6113.00.1012, HTSUS, 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 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 via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division