The tariff classification of a woman’s short raincoat from Korea

NY H83659 August 6, 2001 CLA-2-62:RR:NC:WA:357 H83659 CATEGORY: Classification TARIFF NO.: 6202.12.2010 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of a woman’s short raincoat from Korea Dear Ms. Riggs: In your letter dated July 9, 2001, you requested a classification ruling. The sample submitted, style number 21191105, is a woman’s short raincoat that extends to the lower-thigh area. The raincoat is constructed of a shell composed of a woven 55% cotton/45% nylon fabric. In a phone conversation and in a test report you submitted from an independent laboratory it was indicated that the raincoat has a polyurethane coating. The garment is lined with a woven 100% polyester fabric The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The raincoat is slightly fitted at the waist and has a fold-down pointed collar and a full front opening that is secured by a five-button right-over-left hidden placket closure. The raincoat also features two front slash pockets below the waist, shoulder pads, long hemmed sleeves and a straight cut hemmed bottom with a rear vent. The sample is being returned to you as you have requested. The applicable subheading for the raincoat will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of cotton: raincoats. The duty rate will be 9.1 percent ad valorem. The raincoat falls within textile category designation 335. 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 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