G81748 G8 Ruling Active

The tariff classification of rain suits from China.

Issued October 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.10.9040, 6210.40.3000, 6210.10.9010, 3926.20.9050

Headings: 6210, 3926

Product description

Style Nos. 2003, 3003, 4003 and 6003 are three piece rain-suits consisting of a jacket with a full front left over right snap closure, collar and detachable hood and bib overalls with plastic fasteners. Style 2003 is composed of polyester fabric coated on the outside with compact plastic PVC material that completely obscures the underlying fabric. Style Nos. 3003 and 4003 three-piece rain suits, valued over $10.00 per unit, are composed of nylon fabric with PVC coating on the inner and outer surface of the fabric. Style 6003 is composed of a non-woven fabric coated with compact plastic PVC material on the outside.

CBP rationale

The applicable subheading for style No. 2003 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 applicable subheading for Style Nos. 3003 and 4003 will be 3926.20.9050, Harmonized tariff Schedule of United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other. The applicable subheading for the overalls, Style No.6003 will be 6210.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other; Other: Other, Overalls and coveralls. The applicable subheading for the jacket, Style No. 6003 will be 6210.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments made up of fabrics of heading 5602,5603,5607: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other.

Full text

NY G81748 October 18, 2000 CLA-2-62:RR:NC:3:353 G81748 CATEGORY: Classification TARIFF NO.: 6210.40.3000, 3926.20.9050, 6210.10.9010, 6210.10.9040 Ms. Linda G. Baird Shelby Group Int’l., Inc. P.O. Box 171814 Memphis, TN 38187 RE: The tariff classification of rain suits from China. Dear Ms. Baird: In your letter dated September 26, 2000 you requested a tariff classification ruling. Four samples were submitted with your request. Style Nos. 2003, 3003, 4003 and 6003 are three piece rain-suits consisting of a jacket with a full front left over right snap closure, collar and detachable hood and bib overalls with plastic fasteners. Style 2003 is composed of polyester fabric coated on the outside with compact plastic PVC material that completely obscures the underlying fabric. Style Nos. 3003 and 4003 three-piece rain suits, valued over $10.00 per unit, are composed of nylon fabric with PVC coating on the inner and outer surface of the fabric. Style 6003 is composed of a non-woven fabric coated with compact plastic PVC material on the outside. The applicable subheading for style No. 2003 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 5.3% ad valorem. The applicable subheading for Style Nos. 3003 and 4003 will be 3926.20.9050, Harmonized tariff Schedule of United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The rate of duty will be 5% ad valorem. The applicable subheading for the overalls, Style No.6003 will be 6210.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other; Other: Other, Overalls and coveralls.” The duty rate will be 16.4% ad valorem. The applicable subheading for the jacket, Style No. 6003 will be 6210.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments made up of fabrics of heading 5602,5603,5607: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other.” The duty rate will be 16.4% ad valorem. Style No. 6003 falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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

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