CLA-2-61:OT:RR:NC:N3:348
TARIFF NO: 6113.00.1010; 6113.00.1012
Mr. Brian Baldwin
Attorney in Fact
DSV Air & Sea Inc.
3800 Camp Creek Parkway
Suite 180, Building 1200
Atlanta, GA 30331
RE: The tariff classification of rainwear from China
Dear Mr. Fitzpatrick:
In your undated letter submitted to this office on October 4, 2016, you requested a tariff classification ruling on behalf of your client, Radians, Inc. The samples will be returned under separate cover.
Style RJ90-3ZGF is a jacket with detachable hood. The garment is constructed from 100 percent cotton knit fabric coated with a plastic material that completely obscures the underlying fabric. The unlined garment features a full front zipper opening covered by an overlapping flap with snap closure and hook, 2 patch pockets with flap below the waist and loop closures at the wrists and hood.
Style RB90-ESGF is a bib style overall, constructed from 100 percent cotton knit fabric coated with a plastic material that completely obscured the underlying fabric. The unlined garment features elastic shoulder straps and hemmed leg openings with a hook and loop closure at the ankles.
In your letter, you suggested classification under subheading 6113.00.9020, Harmonzied Tariff System of the United States (HTSUS) which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: of cotton: women's or girls' and 6113.00.9060, HTSUS, which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: overalls and coveralls: of cotton: women's or girls'. We disagree with your proposed classification. The coating on the outer surface completely obscures the underlying fabric.
Consquently, the applicable subheading for Style RJ90-3ZGF will be 6113.00.1010, HTSUS, which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric…. Coats and jackets: Women’s or girls’. The rate of duty will be 3.8% ad valorem.
The applicable subheading for Style RB90-ESGF will be 6113.00.1012, HTSUS, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 3.8% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division