The tariff classification of a coverall, two piece rain suit and children’s two piece rain suit and from China.

NY H87615 March 5, 2002 CLA-2-62:RR:NC:3:353 H87615 CATEGORY: Classification TARIFF NO.: 6210.40.3000, 6210.50.3000 Ms. Lisa Zwaga La Crosse Rainfair Safety Products Div. 3600 South Memorial Dr. Racine, WI 53403 RE: The tariff classification of a coverall, two piece rain suit and children’s two piece rain suit and from China. Dear Ms. Zwaga: In your letter dated February 5, 2002, on behalf of La Crosse Footwear, you requested a classification ruling. The samples will be returned to you as requested. Three samples of Harley Davidson brand garments were submitted with your request. All three samples are composed of woven polyester fabric coated with compact PVC on the outer surface that completely obscures the underlying fabric. CP-01-128 is an adult man’s size, one-piece rainwear coverall with a full front zipper closure with a storm flap and hook and loop closure. The coverall has a stand-up collar, a cargo pocket on the left leg. At the bottom of the legs there are stirrups two textile inserts and snaps on each side. CP-01-129A is a two piece adult man’s size rain suit. The jacket has a stand-up collar, full front zipper closure with a storm flap with a hook and loop closure, zippered slash pockets and elasticized cuffs. The pants have an elastic waist, adjustable suspenders, elastic stirrups and elastic cuffs and a three snap leg flap. CP-01-129K is a child’s unisex two piece rain suit identical to the adult size. The applicable subheading for CP-01-128, CP-01-129A 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 and 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 duty rate will be 4.6% ad valorem. The applicable subheading for CP-01-129K will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other women’s or girls’ 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 duty rate will be 4.6% 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division