The tariff classification of a men’s raincoat from China. Correction to Ruling Number N023220

N034819 August 29, 2008 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Ms. Marian Clare UTC Overseas, Inc. 420 Doughty Blvd. Inwood, N.Y. 11096 RE: The tariff classification of a men’s raincoat from China. Correction to Ruling Number N023220 Dear Ms. Claire: This replaces Ruling Number N023220, dated March 11, 2008, which was based on a sample that no longer is representative of the item to be imported. A sample made from the revised shell fabric was submitted and is being returned to you. A complete corrected ruling follows. We will respond to your request for a ruling on two additional samples separately. The sample submitted, style name “PARK,” is a men’s raincoat with a shell composed of a bonded fabric consisting of a woven 100% polyester fabric on the outer surface, a flat knit 100% nylon fabric on the inner surface and a plastic film in the center. The film is visible in cross-section. The coat is lined with a woven 100% polyester fabric which has been treated with a durable water repellant fluorocarbon application. The coat measures thirty-seven inches from the center back, extending to the lower thigh area. It has a zip-out liner which is not the kind that can be worn separately. The coat has a fold-down pointed collar, a full front opening secured by a left-over-right, four button hidden placket closure, long vented sleeves secured by a button closure at the wrist area, two front slash pockets below the waist, a zippered pocket on the left inner facing, two inner pockets with hook and loop fasteners on the zip-out liner and a straight cut hemmed bottom with two side seam vents. The applicable subheading for the raincoat will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, 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. 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 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division