The tariff classification of a women’s raincoat from China

NY G87690 March 28, 2001 CLA-2-62:RR:NC:TA:357 G87690 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Mr. Ray Loew Regent Park , LLC 463 Seventh Ave. New York, NY 10018 RE: The tariff classification of a women’s raincoat from China Dear Mr. Loew: In your letter dated February 16, 2001 you requested a classification ruling. A sample was submitted and is being returned to you. The item in question, Style NU-1383S, is a women’s lined raincoat approximately 36-inches in length. It has a self-fabric belt, contrasting color on the turn-up cuffs and collar, a four-button closure with a hidden placket and slant pockets at the waist. The shell is made from a woven 100% polyester fabric. The front panels are bonded to a nonwoven fusible material. In cases where fabrics of this type are assembled in layers, as is the case with the front panels of this coat, the coating must be visible in cross-section for it to qualify as visible under the HTS. In this case that requirement is not met for the front panels. Therefore, the garment is not made up of a fabric of heading 5903, 5906 or 5907, HTS. The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats and similar coats, of man-made fibers. The duty rate will be 28.2 percent ad valorem. This raincoat falls within textile category designation 635. Based upon international textile trade agreements products of China are subject to quota and the requirement 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 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division