CLA-2-62:RR:NC:3:353 H83053
Ms. Lisa Zwaga
LaCrosse Rainfair Safety Products Division
3600 South Memorial Drive
Racine, WI 83403
RE: The tariff classification of an outerwear jacket from China, Taiwan and/or the Philippines.
Dear Ms. Zwaga:
In your letter dated June 28, 2001 you requested a tariff classification ruling. The sample will be returned as you requested.
The submitted sample is a Style CP-00-94 Men’s Jacket constructed of woven 100% polyester fabric that is coated with a compact PVC plastic material that completely obscures the underlying fabric. The outerwear jacket is hip-length, lined with 100% cotton fabric and features an attached hood with drawstring, full front zipper closure with a five snap storm flap, adjustable sleeve cuffs and two flap patch pockets below the waist. The packaging is a zippered plastic bag that can store the jacket when it is not in use. The packaging is classifiable with the jacket.
The applicable subheading for the Style CP-00-94 Men’s Jacket will be 6210.40.3000, 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 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 4.9% 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 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division