The tariff classification of rain garments from China

NY L81262 January 10, 2005 CLA-2-62:RR:NC:TA:357 L81262 CATEGORY: Classification TARIFF NO.: 6210.20.5000; 6210.40.5020; 6210.40.5040; 6210.40.5030 Ms. Tara Hu Beijing Trade, LLC 900 2nd St., NE Washington, DC 20002 RE: The tariff classification of rain garments from China Dear Ms. Hu: In your letter dated December 10, 2004, you requested a classification ruling. Samples were submitted and are being returned as you requested. All of the items are made from a woven nylon fabric with a visible inner coating of polyurethane plastics. The first item, style C98207, is a full-length raincoat with a five-snap left over right front closure. It has patch pockets with flaps at the waist, a vented back yoke and a standup collar with corduroy trim and snap halves for attaching a hood. The sleeve ends are hemmed. The second item, style J98107, is a rain jacket with a four-snap left over right closure. It has a hemmed bottom and sleeves and a self-fabric attached hood with a drawstring. The third item, style J98207, is similar to J98107, except that instead of a hood it has a collar trimmed with corduroy and snap halves for attaching a hood. The fourth item, style O98107, is a pair of overalls with a high front bib, a snap fly and elasticized suspenders. The fifth item, style P98107, is a pair of pants with an elasticized waistband with a drawstring tightening and a snap fly. The applicable subheading for style C98207 will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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 7.1 percent ad valorem. The applicable subheading for styles J98107 and J98207 will be 6210.40.5020, 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 man-made fibers: anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem. The applicable subheading for style O98107 will be 6210.40.5040, 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 man-made fibers, overalls and coveralls. The duty rate will be 7.1 percent ad valorem. The applicable subheading for style P98107 will be 6210.40.5030, 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 man-made fibers, trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem. Styles C98207, J98107 and J98207 fall within textile category designation 634; style O98107 falls within textile category designation 659; style P98107 falls within textile category designation 647. 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