HQ 087823: Modification of DD 854953; men's raincoat

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           HQ 087823
                       November 30, 1990



CLA-2  CO:R:C:G  087823  JS

CATEGORY:  Classification

TARIFF NO.:  6210.20.1020

Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, NY 10004

RE:  Modification of DD 854953; men's raincoat

Dear Mr. Kamnitz:

     This is in reference to your letter of August 24, 1990, on
behalf of W. L. Gore & Associates, requesting reconsideration of
DD 854953 (August 8, 1990), which classified a men's raincoat
under 6210.20.2020 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).  Upon further review, that
classification is determined to be in error.

FACTS:

     The merchandise at issue is stated to be a men's long
raincoat with an outer shell of 100 percent woven nylon material.
It has a lining which is 100 percent polyester, and an
interlining of 100 percent Gore-Tex material.  There is a
zippered opening and several pockets in front, and a belt at the
waist.

ISSUE:

     What is the proper classification for the merchandise at
issue?

LAW AND ANALYSIS:

      Heading 6210, HTSUSA, provides for garments made up of
fabrics of heading 5602, 5603, 5903, 5906 or 5907.  The
Explanatory Notes, the official interpretation of the
nomenclature at the international level, state that the heading
includes raincoats.  Since the merchandise at issue is a raincoat
made up of textile fabric of man-made fibers, impregnated,
coated, covered or laminated with plastics as provided for in the
heading(s) above, classification under subheading 6210.20.10 is
appropriate.



HOLDING:

     The correct classification of the raincoat style G035 is
subheading 6210.20.1020, 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, other, textile category 634, and
dutiable at the rate of 17 percent ad valorem.

     District ruling 854953 is modified accordingly pursuant to
19 CFR 177.9(d).

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Operations Division