D89810 D8 Ruling Active

The tariff classification of a mens rainsuit from China.

Issued April 6, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.3000

Headings: 6210

Product description

A representative 2-piece rainsuit, identified as vendor stock # S-4XXL, was submitted for our consideration. Both parts of the suit are made from fabric-backed PVC material. The hooded jacket has raglan-style sleeves and free hanging front and back yokes over hidden round air vents. There is a full frontal zippered opening incorporating a storm flap with snap closures, elastic and snaps at the wrists and two double-entry patch waist pockets with flaps. Other features include adjustable elastic drawcords around the thigh-length hemline and hooded opening, and ventilation eyelets under the arms. The straight legged pull-on pants feature an elasticized waist and adjustable snaps at the ankles.

CBP rationale

The applicable subheading for the # S-4XXL, rainsuit, 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, 5906, or 5907: Other mens 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.

Full text

PD D89810 April 6, 1999 CLA-2-62:S:N:N:REH:HO6 D89810 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 Attention: Juan Dominguez RE: The tariff classification of a mens rainsuit from China. Dear Mr. Dominguez: In your letter dated March 23, 1999, you requested a tariff classification. The sample provided will be returned as requested. A representative 2-piece rainsuit, identified as vendor stock # S-4XXL, was submitted for our consideration. Both parts of the suit are made from fabric-backed PVC material. The hooded jacket has raglan-style sleeves and free hanging front and back yokes over hidden round air vents. There is a full frontal zippered opening incorporating a storm flap with snap closures, elastic and snaps at the wrists and two double-entry patch waist pockets with flaps. Other features include adjustable elastic drawcords around the thigh-length hemline and hooded opening, and ventilation eyelets under the arms. The straight legged pull-on pants feature an elasticized waist and adjustable snaps at the ankles. The applicable subheading for the # S-4XXL, rainsuit, 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, 5906, or 5907: Other mens 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 5.7 percent ad valorem. 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Timothy G. Moran Service Port Director St. Albans, Vt.

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