The tariff classification of a woman's raincoat from theDominican Republic

NY 871396 FEBRUARY 19, 1992 CLA-2-62:S:N:N3I:357 871396 CATEGORY: Classification TARIFF NO.: 6202.13.4005; 9802.00.80 Mr. David E. Katzman Advance Brokers, Ltd. 201 Summer Street East Boston, MA 02128 RE: The tariff classification of a woman's raincoat from the Dominican Republic Dear Mr. Katzman: In your letter dated February 11, 1992, you requested a classification ruling. The sample submitted, style number 2289, is a woman's full- length raincoat constructed of a shell composed of a woven 100% polyester fabric which is stated to be coated on the inner surface with 100% acrylic. The garment has an upper lining composed of a 100% polyester fabric and a lower lining composed of a 100% nylon fabric. The coating on the raincoat does not change the surface character of the fabric, therefore HTS 6210 does not apply. Recent headquarters decisions on similar fabrics held that this type of coating is inapplicable for HTS 6210. The raincoat has a double stand-up collar and a full front opening secured by five buttons. There are two double entry front pockets below the waist and a buttoned tab on each sleeve cuff. On the back of the raincoat there is an inverted pleat with a buttoned tab. Your sample is being returned to you as you have requested. The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers, raincoats. The duty rate will be 29.5 percent ad valorem. You indicate in your letter that the submitted sample may be assembled from fabricated U.S. components in the Dominican Republic. If this article meets the requirements set forth under the provision of Sections 10.11-10.24 of the Customs Regulations, it would be eligible for partial duty relief under subheading 9802.00.80 HTS. 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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport