814341 81 Ruling Active

The tariff classification of a man's raincoat from the Philippines

Issued September 12, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.20.5000

Headings: 6210

Product description

The raincoat is constructed of an outershell composed of a woven 100% polyester fabric which is visibly coated on the inner surface with a polyurethane rubberized foam coating. The raincoat has a full front opening secured by five button closures. The garment's collar, fold-over cuffs and removable button tab located at the neck are constructed of a suede leather on the outer surface. The garment has two front pockets located below the waist and features a zip-out liner. The raincoat is being returned to you.

CBP rationale

The applicable subheading for the raincoat will be 6210.20.5000, 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 garments, of the type described in subheadings 6201.

Full text

NY 814341 SEPTEMBER 12, 1995 CLA-2-62:S:N:N5:357 814341 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Mr. John Monsalve Preferred Service Incorporated 95 River Street, third floor Hoboken, N.J. 07030 RE: The tariff classification of a man's raincoat from the Philippines Dear Mr. Monsalve: In your letters dated June 28, and August 28, 1995, on behalf of Grunner & Co., you requested a classification ruling. The sample submitted, style name "Paul", is a man's raincoat. The raincoat is constructed of an outershell composed of a woven 100% polyester fabric which is visibly coated on the inner surface with a polyurethane rubberized foam coating. The raincoat has a full front opening secured by five button closures. The garment's collar, fold-over cuffs and removable button tab located at the neck are constructed of a suede leather on the outer surface. The garment has two front pockets located below the waist and features a zip-out liner. The raincoat is being returned to you. The applicable subheading for the raincoat will be 6210.20.5000, 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 garments, of the type described in subheadings 6201.11 to 6201.19: Of man-made fibers: Other. The duty rate will be 7.6 percent ad valorem. The raincoat falls within textile category designation 634. Based upon international textile trade agreements products of the Philippines are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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

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