I83728 I8 Ruling Active

The tariff classification of a girls rain slicker from China.

Issued July 12, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.7000

Headings: 6210

Product description

The sample will be returned to you as requested. The submitted sample, style 77082 is a girl’s rain slicker. The garment is composed of woven 70% cotton/30% polyester fabric coated on the outer surface with embossed compact PU plastic material that completely obscures the underlying fabric. The slicker has a lining composed of knit 65% polyester/35% cotton fabric. The garment has a full front zipper closure with an attached hood, and two patch pockets. It will be imported in sizes 2T-5T.

CBP rationale

The applicable subheading for the girl’ rain slicker, style 77082 will be 6210.50.7000, 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 women’s or girl’s garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.

Full text

NY I83728 July 12, 2002 CLA-2-62:RR:NC:3:353 I83728 CATEGORY: Classification TARIFF NO.: 6210.50.7000 Ms. Linda Moyer Associated Merchandising Corp. 500 Seventh Ave. New York, NY 10018 RE: The tariff classification of a girls rain slicker from China. Dear Ms. Moyer: In your letter dated June 20, 2002 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 77082 is a girl’s rain slicker. The garment is composed of woven 70% cotton/30% polyester fabric coated on the outer surface with embossed compact PU plastic material that completely obscures the underlying fabric. The slicker has a lining composed of knit 65% polyester/35% cotton fabric. The garment has a full front zipper closure with an attached hood, and two patch pockets. It will be imported in sizes 2T-5T. The applicable subheading for the girl’ rain slicker, style 77082 will be 6210.50.7000, 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 women’s or girl’s garments: Other: 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% 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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