The tariff classification of a man’s reversible raincoat from Taiwan

NY L80838 December 13, 2004 CLA-2-62:RR:NC:WA:357 L80838 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Mr. Richard DeVitto UPS Supply Chain Solutions Hood Business Park 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of a man’s reversible raincoat from Taiwan Dear Mr. DeVitto: In your letter dated November 10, 2004, on behalf of Wearguard Corporation, you requested a classification ruling. The sample submitted, style number 821, is a man’s full-length reversible raincoat. One shell of the raincoat is constructed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. The other shell is constructed of a contrasting color fabric composed of a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The raincoat has an integral hood secured by a drawcord tightening and a full front opening that is secured on both sides by a zipper with a double pull closure. Both shells have a left-over-right, five-snap closure that covers the front zipper area, long hemmed sleeves with grommets under each armhole for ventilation, two front “pass-through” slash pockets below the waist that can be used for easy access into inner garments, two grommets on the left chest which can be used for the attachment of a badge and a straight cut hemmed bottom. The sample is being returned to you as you have requested. In accordance with Legal Note 5 of Chapter 62 of the Harmonized Tariff Schedules, when goods are prima facie classifiable in both headings 6210 and in other headings in Chapter 62 excluding 6209, they are to be classified in heading 6210. 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 garments, of the type described in subheadings 6201.11 to 6201.19: of man-made fibers: other. The duty rate will be 7.1 percent ad valorem. We note that this raincoat is marked with the country of origin by means of a fabric label sewn onto the lower inner portion of the right front placket between the two shell fabrics. Customs has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134. Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV. The raincoat falls within textile category designation 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division