The tariff classification of a women’s raincoat with storage bag from China

N091738 February 4, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Ms. Nicole Watson Cornerstone Brands, Inc. 5566 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of a women’s raincoat with storage bag from China Dear Ms. Watson: In your letter dated January 15, 2010, on behalf of TravelSmith Outfitters, you requested a tariff classification ruling. The sample submitted, style number 60138/39, is a women’s full-length raincoat with a shell composed of a woven 100% polyester fabric with a visible plastic coating on the inner surface. The garment is lined with a woven 100% nylon fabric. The raincoat extends to the calf area in length, and has a detachable hood with a drawcord tightening held to the garment by five buttons, a shawl collar and a full front opening secured by a right-over-left, five-button closure. The raincoat has long hemmed sleeves with a tab secured by an adjustable button closure at the wrist area, two vertical front slash pockets with a flap closure below the waist, two pockets with zipper closures along the inner portion of the front placket and a straight cut hemmed bottom. The garment has sixteen button holes along an extension of the facing to accommodate an additional removable liner. In a phone conversation you stated that the raincoat will not be imported with the liner. Imported with the raincoat is an unlined storage bag composed of the same coated fabric as the raincoat. The bag measures approximately 13-1/2 inches in width and 10-1/2 inches in length and is flat when empty. The bag has a flap with a hook and loop fastener at the top, a shoulder strap and a wrist strap on one side and a pocket with a zipper in the rear. A label with the “TravelSmith” tradename is featured on the flap closure. CBP has previously ruled that similar bags imported and sold with a garment made of the same fabric and in the same colors are composite goods with the essential character imparted by the garment. Such is the case with this raincoat and carry bag combination. Consequently, the bag and raincoat are not regarded as separate items for classification purposes. The sample is being returned to you as you have requested. The applicable subheading for the raincoat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The rate of duty 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/. 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