CLA-2-62:S:N:N3I:357 863176
Ms. Babette Pinsky
Babette
2325 Third Street #428
San Francisco, CA 94107
RE: The tariff classification of a unisex raincoat with carry
bag and plastic whistle from Korea, Taiwan, Hong Kong or Mexico.
Dear Ms. Pinsky:
In your letter dated April 29, 1991, you requested a
classification ruling.
The sample submitted, style number TX-3, is a full-length
unisex raincoat constructed of a woven ripstop 100% nylon fabric
which is stated to be coated with polyurethane.
The coating on the raincoat does not change the surface
character of the fabric, therefore HTS 6210 does not apply.
The raincoat has a full front opening secured by six snap
closures. There is an attached hood with a drawcord and two
patch pockets with flaps below the waist. At the top of the left
shoulder there is a tab with a snap closure.
Imported with the raincoat is a carry bag. The carry bag
measures approximately 18 inches in length and 13 inches in
width. The carry bag is constructed of the same fabric as the
raincoat and has a drawstring closure on the open end.
The Customs Service has determined that bags of this type
imported and sold with a garment are composite goods as that term
is defind in the HTS. The classification is based on which
portion provides the essential character. In this case it is the
garment.
You state that the garment when imported may also have a
plastic
whistle attached to it. The whistle will be tied to the raincoat
by the string on the carry bag. The string will be looped
through the snap tab on the shoulder of the raincoat.
The plastic whistle does not meet the requirement of a
composite good and if imported with the raincoat it will be
classified separately.
If the raincoat is sold to both males and females and cannot
be identified as exclusively men's, then the applicable
classification for the garment will be in the HTS subheading
covering women's garments.
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 raincoats, of man-made
fibers. The duty rate will be 29.5 percent ad valorem.
The applicable subheading for the whistle will be
9208.90.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for whistles, call horns and other mouth-
blown sound signaling instruments, other, other. The duty rate
will be 5.3 percent ad valorem.
Articles classifiable under subheading 9208.90.0080, HTS,
which are products of Mexico, are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
The raincoat falls within textile category designation 635.
Based upon international textile trade agreements products of
Korea, Taiwan, or Mexico are presently subject to quota
restraints and the requirement of a visa. Products of Hong Kong
are not presently subject to quota restraints but a visa is
required.
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. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport