CLA-2-61:S:N:N:HO6 REH
Vandegrift Forwarding Company, Inc.
One Evertrust Plaza
Jersey City. NJ 07302
Attention: Mitchel R. Scher
RE: The tariff classification of a rain jacket from China.
Dear Mr. Scher:
In your letter dated September 13, 1999, you requested a tariff classification ruling on behalf of Hennes & Mauritz. The sample provided is being returned as requested.
You submitted a boys hooded rain jacket, representing style 205720, for our examination. The shell is made from fabric-backed polyurethane material and features a full frontal zipper opening with a storm flap secured with hook and loop fasteners. There are diagonal inset waist pockets with zipper openings concealed under self fabric overhangs on each front panel. Other features include an elastic insert at the top of the hood opening, hook and loop tightener straps and elastic at the wrists, and an adjustable textile drawcord around the hemline. The jacket is fully lined with a knit 65% polyester/35% cotton fabric, and metal ventilation eyelets can be found under the arms.
The applicable subheading for the style 205720, rain jacket, described above, will be 6113.00.1005, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of 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: Mens or boys... The rate of duty will be 5.7 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Timothy G Moran
Service Port Director
St. Albans, Vt.