The tariff classification of a man's raincoat from Korea

NY C80483 October 17, 1997 CLA-2-62:RR:NC:WA:357 C80483 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Mr. Peter Cannold Galleon 1350 Avenue of the Americas Suite 3100 New York, N.Y. 10019 RE: The tariff classification of a man's raincoat from Korea Dear Mr. Cannold: In your letter dated September 30, 1997, you requested a classification ruling. The sample submitted, style number 2005, is a man's full-length double breasted raincoat constructed of a shell composed of a woven 85% polyester microfiber/15% nylon fabric. You also submitted a swatch of visibly coated fabric which will be used in production for the shell of the garment. This fabric is a 156 x 96 microfiber woven fabric with a peach finish and a 600mm polyurethane visible coating on the inner surface. The garment is lined with a woven 100% nylon fabric and features an additional zip-out liner. The zip-out liner is constructed of a woven 100% nylon fabric quilted to a non-woven batting on the body and of a woven 52% acetate/48% rayon fabric on the sleeves. You indicate in your letter that the same garment will also be imported in a single breasted version under style number 2006. The raincoat has a full front opening secured by five left-over-right button closures, a self-fabric epaulet on each shoulder that is secured to the garment by a button closure, a self-fabric belt with a plastic buckle that is held to the garment by three belt loops and a buttoned tab, a self-fabric band with a plastic buckle around each sleeve cuff and two front slash pockets below the waist. The sample is being returned to you. The applicable subheading for the raincoats (styles 2005 and 2006), 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 garments, of the type described in subheading 6201.11 to 6201.19: of man-made fibers: other. The duty rate will be 7.4 percent ad valorem. The raincoats fall within textile category designation 634. Based upon international textile trade agreements products of Korea 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. 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 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 W. Raftery at 212-466-5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division