CLA-2-62:S:N:N5:357 884374
Mr. Jim L. Chapman
Smart Set Golf & Tennis
8503 Broadway Ste. 112
San Antonio, Texas 78217
RE: The tariff classification of a man's golf rainsuit from
Australia
Dear Mr. Chapman:
In your letter dated March 26, 1993, you requested a
classification ruling. The sample is being returned to you as you
have requested.
The sample submitted, style number R720, is a man's rainsuit ensemble.
The ensemble consists of a windbreaker-type jacket and a pair of trousers
constructed of a woven solid colored 100% polyester Toray "Replex" fabric
stated to be waterproof and breathable. According to information you
provided the fabric has been impregnated with a resin finish.
The jacket has a full front opening secured by a heavy-duty zipper
closure which extends to the top of the collar. There is an overlapping
flap with three "VELCRO"-type fasteners that covers the zipper area. The
sleeve cuffs are elasticized and the waistband is elasticized on each side.
There are two front pockets at the waist. A textile emblem sewn onto the
left chest features a trade mark and the trade name "RalSport".
The trousers have a zippered fly front with a "VELCRO"-type fastener
on the waistband. The waistband has an inner drawcord tightening and is
partially elasticized on the back. Below the waist there are two side seam
slash openings giving access to the wearer's inner garment and a right rear
pocket which has a flap with a "VELCRO"-type fastener. At the bottom of
each trouser leg there is a zipper opening.
According to our laboratory the merchandise has an application of a
plastics material and resists water penetration in accordance with HTS
Chapter 62 U.S. Additional Note 2. Therefore, classification will be as
water resistant apparel.
The applicable HTS subheading for the jacket will be 6203.23.0050,
which provides for other men's ensembles of synthetic fibers, other,
garments described in heading 6201. The duty rate will be 7.6 percent ad
valorem. This is the rate of duty that would apply if the garment was
entered separately and classified in subheading 6201.93.3000 as water
resistant.
The applicable HTS subheading for the trousers will be 6203.23.0060,
which provides for men's ensembles of synthetic fibers, other trousers and
breeches. The rate of duty will be 7.6 percent ad valorem. This is the
rate of duty that would apply if the garment was entered separately and
classified in subheading 6203.43.3500 as water resistant trousers or
breeches.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport