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

NY J82365 April 3, 2003 CLA-2-62:RR:NC:WA:357 J82365 CATEGORY: Classification TARIFF NO.: 6202.12.2010 Ms. Amanda Wilson Dillard’s Inc. Customs Compliance Dept. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of a woman’s raincoat from the Philippines Dear Ms. Wilson: In your letter dated March 18, 2003, you requested a classification ruling. The sample submitted, style number F31CP490, is a woman’s raincoat constructed of a shell composed of a woven 100% cotton canvas fabric which has a polyurethane coating on the inner surface. The coat is lined with a woven 100% polyester fabric. The coat features a zip-out liner composed in the body of a woven 100% acrylic and in the sleeves of a woven 52% rayon/ 48% acetate fabric. The liner is not of the type that can be worn separately. In your letter you indicate that the garment will also be imported under style number F31CP490P in petite sizes and under style number F31CP490W in women’s sizes. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The raincoat has a fold-down pointed collar and a full front opening secured by a right-over-left four-button closure. The garment has long hemmed sleeves, two front pockets below the waist, a pocket on the inner portion of the front placket that is secured by a zipper closure and a straight cut hemmed bottom with a rear vent. The sample is being returned to you as you have requested. The applicable subheading for the raincoat will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats: of cotton: other: raincoats. The duty rate will be 9 percent ad valorem. The jacket falls within textile category designation 335. Based upon international textile trade agreements products of the Philippines are presently subject to quota restraints 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