CLA-2-62:RR:NC:3:353 D81398
Mr. Patrick Pascarella
Viking Sea/Air Freight Inc.
181 S. Franklin Ave.
Ste.607
Valley Stream, NY 11581
RE: The tariff classification of a women's coat from Hong Kong
and a men's jacket from Macau.
Dear Mr. Pascarella:
In your letter dated June 26, 1998, on behalf of Presidio
International, Inc., you requested a tariff classification
ruling. Samples of the items were submitted with the request.
Style K5K044PP is a women's woven 65% polyester/35% cotton
fabric coat that is coated with polyvinyl chloride (PVC) which
completely obscures the underlying fabric. The coat features a
self-fabric detachable belt held to the garment by two belt
loops, is knee length, lined, has two front slash pockets and a
front four button right over left closure.
Style K6B028 is a men's woven 100% cotton fabric jacket that
is coated with polyurethane which completely obscures the
underlying fabric. The jacket is hip length, lined, has two
front slash pockets, knit collar and cuffs and a front zipper
closure.
The applicable subheading for the Style K5K044PP women's
coat will be 6210.30.3000, 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 6202.11 to
6202.19: 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 Style K6B028 men's jacket
will be 6210.40.7000, 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 men's or boys'
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 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