CLA-2-62:RR:NC:3:353 C85471
Mr. Ron M. del Mundo
Gymboree Corp.
700 Airport Blvd., Suite 200
Burlingame, CA 94010-1912
RE: The tariff classification of a boy's rain coat from China.
Dear Mr. del Mundo:
In your letter dated March 11, 1998 you requested a tariff classification ruling.
The submitted sample, style #442-82440 is a boy's raincoat consisting of woven 100% rayon fabric coated with polyurethane which completely obscures the underlying fabric. The garment has long sleeves, an attached hood and a full front zippered closure with a snap flap. The raincoat features two patch pockets and two slash chest pockets. A removable plastic whistle is attached to one of the chest pockets. You also mention that the raincoat will be imported in infant's sizes.
The applicable subheading for the raincoat will be 6210.20.3000, 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 garments, of the type described in subheadings 6201.11 to 6201.19: 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 6.1% ad valorem.
The applicable subheading for the whistle will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS),which provides for "Music boxes, fairground organs, mechanical street organs,...whistles, call horns and other mouth-blown sound signaling instruments: Other, Other." the rate of duty will be 5.3% 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 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division