CLA-2-62:RR:NC:3:353 C86808

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a men's outerwear jacket from Hong Kong.

Dear Mr. Evan:

In your letter dated April 22, 1998, on behalf of Tommy Hilfiger U.S.A., you requested a tariff classification ruling.

The submitted sample, Style No. 0502035 is a men's outerwear jacket which you state is constructed from woven 65% polyester/35% cotton fabric, coated with rubber which completely obscures the under lying fabric. The garment features a full front opening secured by a four button closure, long sleeves without cuffs, four sew-in pockets with flaps, a straight hemmed bottom and a collar. The garment is lined with 100% knit fabric.

The applicable subheading for Style No.0502035 will be 6210.40.4000, 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 men's or boys' 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 6.1% 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 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division