The tariff classification of a woman's raincoat from the Philippines

PD C83916 February 11, 1998 CLA-2-62:LA:S:T:1:2:I23 C83916 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Ms. Marian Clare John J. Emanuele DBA Airport Clearance Service, Inc. Cargo Distribution Center 55 Inip Drive Inwood, NY 11096 RE: The tariff classification of a woman's raincoat from the Philippines Dear Ms. Clare: In your letter dated January 26, 1998, on behalf of your client, Kenneth Barnard Limited, you requested a tariff classification ruling. The submitted sample, style 5074, is a woman's raincoat constructed from 100% polyester woven fabric. Per the importer, the fabric is coated with 600 mm of polyurethane rendering it water resistance. The three quarter length garment has a quilted zip-off liner that extends to mid-thigh and features a stand-up collar, a hide-away hood, a full frontal opening with an eight-button closure, raglan, long sleeves with single button cuffs, an elasticized back waist, drawstrings on the front waist, side seam pockets, front patch pockets with single- button flaps and a hemmed bottom. The coat will be imported with a packable pouch. The pouch measures approximately 12 1/2 inches in length and 7 inches in width. It is constructed from the same quilted material as the coat lining and has a drawstring for closure. The raincoat and the packable pouch are composite goods as that term is defined in the Harmonized Tariff Schedule of the United States (HTS). The classification is based on which portion provides the essential character. In this case it is the garment. Your sample will be returned as requested. The applicable subheading for the raincoat will be 6202.13.4005, HTS, which provides for women's or girls' overcoats...other than those of heading 6204: overcoats...similar coats: of man-made fibers: other: other: raincoats: women's. The rate of duty will be 28.8% ad valorem. The garment falls within textile category designation 635. As a product of the Philippines, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach