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

NY L89382 January 11, 2006 CLA-2-62:RR:NC:WA:357 L89382 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Ms. Genevieve M. Rafter Keddy J.M. Customs Brokers, Inc. 147-55 175th Street Jamaica, New York 11434 RE: The tariff classification of a woman’s short raincoat from China Dear Ms. Keddy: In your letter dated December 13, 2005, on behalf of Lana Fashionwear, Inc., you requested a classification ruling. The sample submitted, style number 4812, is a woman’s short raincoat constructed of a shell composed of a woven brushed 100% polyester fabric. In a phone conversation you indicated that the garment is lined with a woven waterproof polyester fabric. The garment will also be imported under style number 4812P in petite sizes. The raincoat extends to the mid-thigh area in length and slightly flares in an A-line shape to the bottom hem. The raincoat has a full front opening secured by a right-over-left, four-button closure, a fold-down collar, long sleeves with a band-type cuff that is secured by a one-button closure, two slash pockets below the waist and two 7-inch side seam zipper openings with a straight cut hemmed bottom. Although you provided a test report from an independent laboratory indicating that this raincoat passed the water resistance test, garments of this type are not eligible for classification in the water resistant provisions. The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: raincoats. The duty rate will be 27.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The raincoat falls within textile category designation 635. 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