The tariff classification of a girl’s raincoat from Guatemala

PD F89498 July 27, 2000 CLA-2-62: G03 F89498 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Margaret R. Polito Neville, Peterson & Williams 80 Broad Street, 34th Floor New York, NY 10004 RE: The tariff classification of a girl’s raincoat from Guatemala Dear Ms. Polito: In your letter dated July 6, 2000, you requested a tariff classification ruling on behalf of your client, Fieldston Clothes, Inc. Style 31185 is a girl’s raincoat with an outer shell of woven fabric that you state is 100% nylon with an opaque polyurethane laminate applied to the underside. This layer is on top of a layer of printed fabric that you state is 100% cotton. This coat has an a-line shape; a full front right over left opening secured by three plastic buttons; a convertible shirt collar; long hemmed sleeves with non-functioning tabs; an inverted center back pleat with a non-functioning tab; and two patch pockets. It is lined with a woven man-made fiber fabric. Your information indicates that this will be imported in girls’ sizes 2/4 and 4/6X. The applicable subheading for this raincoat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of fabrics of heading 5062, 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 7.3 percent ad valorem. Style 31185 falls within textile category designation 635. Based upon international textile trade agreements, products of Guatemala in Category 635 are not subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment. In accordance with your request, this sample will be returned to you under separate cover. 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. Sincerely, Alice M. Rigdon Port Director San Francisco