The tariff classification of a man’s raincoat from Sri Lanka

PD E88828 December 1, 1999 CLA-2- 62 I09 E88828 CATEGORY: Classification TARIFF NUMBER: 6201.13.4015 Jannett Futrell Fritz Companies, Inc. 806 Airpark Center Dr. Nashville TN 37217 RE: The tariff classification of a man’s raincoat from Sri Lanka Dear Ms. Futrell: In your undated letter received November 2, 1999, on behalf of Kellwood Co., you requested a classification ruling. The submitted sample, style 31745, is a man’s raincoat of 100% woven polyester, coated on the inner surface with what is described as a black foam coating. The raincoat is not visibly coated as that term is defined in the Harmonized Tariff Schedules. The raincoat reaches below the knees, and features a front button closure simulating a double breasted closure, an external belt, and a zip-out lining that is not capable of separate wear. The applicable subheading for the raincoat will be 6201.13.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boy’s overcoats, carcoats, capes, cloaks, and similar coats, of man made fibers, other, other, raincoats, men’s. The duty rate will be 28.6%. Style 31745 falls within textile category designation 634. Based upon international textile trade agreements, products of Sri Lanka are subject to quota and the requirements of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service which is available at the Customs Web Site at WWW. CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Artis M. Morgan, Jr. Port Director Seattle