CLA-2-62:RR:NC:TA:357 M83113
Mr. Michael Blauer
Blauer Manufacturing Company, Inc.
20 Aberdeen St.
Boston, MA 02215
RE: The tariff classification of men’s rain garments from China
Dear Mr. Blauer:
In your letter dated April 26, 2006, you requested a classification ruling. Samples were submitted and are being returned as you requested.
The first item, style 9690, is a men’s reversible raincoat with a center back length of approximately 47-inches. It is made of a bonded fabric consisting of one surface layer of a woven 100% polyester fabric and a second outer surface of a filament yarn knit 100% polyester fabric, with a Goretex® film in the center. The woven surface is black, while the knitted surface is a high visibility yellow with reflective stripes on the upper body and sleeves. The coat has a full front opening with reversible snap closures, pass-through pocket openings at the waist and sleeve ends with snaps and a hook-and-loop secured tab.
The second item, style 9691, is similar to the first, but has a center back length of approximately 31-inches and has vents with snaps at the side seams.
In your letter you suggested classification in HTSUS subheading 6210.40.3000, which provides for certain garments having an exterior surface completely obscured by rubber or plastics. This subheading does not apply inasmuch as the Goretex® film is in the center of the lamination, not on the outer surface of the bonded fabric.
The provisions for coated garments in HTSUS subheadings 6210.20 through 6210.50 require that plastics coatings be visible to the naked eye other than by change of color. In the case of fabrics of this type we generally examine the fabric in cross-section. Alternatively, we may view the fabric head-on where, as here, it may be possible to see the coating or film through the fabric. Viewing this bonded fabric in cross-section and head-on reveals that the plastic film is not visible to the naked eye. Therefore, these garments are not classifiable under heading 6210, HTSUS.
You suggested that a comparison of the yellow fabric prior to lamination would indicate greater color intensity than in the finished product, thereby confirming the presence of the white film underneath. While we have not seen the fabric in this condition, we believe that, if this were the case, it would merely be an indirect means of confirming the presence of the coating or film, as opposed to the required naked eye confirmation.
The applicable subheading for style 9690 will be 6201.13.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for overcoats, carcoats, capes, cloaks and similar coats: other men’s raincoats, of man-made fibers. The duty rate will be 27.7 percent ad valorem.
Style 9691 is eligible for classification in the subheadings for water resistant garments. If meeting the test requirements for water resistance described in HTSUS Chapter 62 Additional U.S. Legal Note 2, the applicable subheading for style 9691 will be 6201.93.3000, HTSUS, which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers: water resistant. The duty rate will be 7.1 percent ad valorem.
If not meeting the requirements for water resistance, the applicable subheading for style 9691 will be 6201.93.3511, HTSUS, which provides for other men’s or anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Both garments fall within textile category designation 634. 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