The tariff classification of a man’s raincoat from Hong Kong

NY K84153 April 14, 2004 CLA-2-62:RR:NC:WA:357 K84153 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Ms. Dana N. Mobley Mail Stop 2222 JC Penney Purchasing Corporation 6501 Legacy Drive Plano, Texas 75024 RE: The tariff classification of a man’s raincoat from Hong Kong Dear Ms Mobley: In your letter dated March 11, 2004, you requested a classification ruling. The sample you submitted, style number 2022, is a man’s raincoat that measures 46-inches and extends to below the knee area in length. The raincoat is constructed of a shell composed of a woven 100% polyester fabric which has a visible coating on the inner surface. It is lined with a woven 100% nylon fabric and has an additional zip-out liner that is composed in the upper portion of the body of a 51% nylon/49% acetate fabric, in the lower portion of the body of a 90% acrylic/10% wool fabric and in the sleeves of a 52% cotton/48% acetate fabric. The liner is not of the type that can be worn separately. The raincoat has a full front opening secured by a left-over-right, five-button hidden placket closure, two front slash pockets below the waist, a pocket along the inner portion of the left front placket and a pocket with a flap secured by a hook and loop fastener on the zip-out liner. The raincoat also has a fold-down pointed collar with a button tab closure at the neck, long hemmed sleeves with a button tab closure at the wrist area, a self-fabric tie belt at the waist that is held to the garment by two belt loops and a tab with a button closure, a free-hanging rear yoke 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 6210.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other garments, of the type described in subheadings 6201.11 to 6201.19: of man-made fibers: other. The duty rate will be 7.1 percent ad valorem. The raincoat falls within textile category designation 634. Based upon international textile trade agreements products of Hong Kong 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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