The tariff classification of men’s raincoats from Sri Lanka or China

NY I83376 July 12, 2002 CLA-2-62:RR:NC:TA:357 I83376 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Mr. Stewart Altschuler Fabrini Imports Ltd. 34 West 33rd St. New York, NY 10001 RE: The tariff classification of men’s raincoats from Sri Lanka or China Dear Mr. Altschuler: In your letter dated June 14, 2002, you requested a classification ruling. A sample was submitted and is being returned. Two items are involved, styles 4000 and 5002, which you indicated differ only in that style 5002 is a shorter length version. Style 4000 is a single-breasted men’s raincoat approximately forty-seven inches in length made with a shell of 100% polyester peached woven microfiber fabric. The coat has a five button closure plus throat latch, long sleeves with adjustable tabs at the ends, a self-fabric belt with a plastic buckle, slant pockets at the waist, a free-hanging back yoke and a removable liner made of a diamond quilted satin-type fabric in the upper portion and of a brushed fabric in the lower portion. In addition, the coat is lined. The shell fabric is described as a fine line twill P75 denier XP150 of Korean origin, and it has a visible polyurethane backside coating. The applicable subheading for the raincoats will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ 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. The duty rate will be 7.2 percent ad valorem. These raincoats fall within textile category designation 634. Based upon international textile trade agreements products of Sri Lanka and China are 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. 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