CLA-2-62:RR:NC:TA:357 K88818
Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
Inner Tech Park
56 Roland Street, Suite 303
Boston, MA 02129-1223
RE: The tariff classification of a women’s raincoat from Hong Kong
Dear Mr. Lynch:
In your letter dated August 20, 2004, on behalf of Susan Bristol, Inc., you requested a classification ruling. A sample was submitted and is being returned as you requested.
The item in question, style 1512972, is a women’s raincoat approximately thirty-three inches in length. It has a full front opening with a five-button, right-over-left closure, long hemmed sleeves with buttoned tabs at the wrist, a pointed collar, slant pockets at the waist and a full lining.
The shell fabric of this coat is a woven 100% cotton fabric that is printed, then coated with polyurethane on the outer surface. In your letter you suggested classification in a provision that includes garments where the plastic coating completely obscures the underlying fabric. Examination of the sample indicates that the coating, which is clear, does not obscure the underlying fabric.
The applicable subheading for the raincoat will be 6210.30.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, of the type described in heading 6202.11 to 6202.19, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907. The duty rate will be 6.2 percent ad valorem.
This coat falls within textile category designation 335. Based upon international textile trade agreements products of Hong Kong are subject to quota 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 William Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division