The tariff classification of a women’s raincoat from Macau

NY L80971 December 22, 2004 CLA-2-62:RR:NC:TA:357 L80971 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Mr. John D. Russo MB Sport, LLC 33 Grove ST. New Canaan, CT 06840 RE: The tariff classification of a women’s raincoat from Macau Dear Mr. Russo: In your letter dated November 18, 2004, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 6710, which you will be importing for your customer, Travelsmith Outfitters, is a women’s packable raincoat with a shell made from a 100% polyester woven fabric which you indicated is treated for water resistance. The garment is approximately 37-inches in length in the center back in size medium. It has a full front opening with an eight-snap closure, long sleeves with adjustable tabs at the wrist, slant pockets at the waist and a self-fabric hood that stores in the collar. Included with the coat is a small carry bag in a matching fabric measuring approximately 9 inches long by 6.5 inches wide. It is essentially flat with a zipper closure and has the Travelsmith logo sewn to it. It is considered a composite good with the coat, with the essential character of the combination imparted by the coat. Classification as water resistant is restricted to a limited range of garments. In this case the coat is more like an overcoat and similar garments than an anorak, ski jacket or similar article. The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats of man-made fibers: raincoats. The duty rate will be 27.7 percent ad valorem. This coat falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division