CLA-2-62:OT:RR:NC:TA:357
Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 Science Park Drive
Portland, OR 97229
RE: The tariff classification of a women’s raincoat from Vietnam. Correction to Ruling Number N030776
Dear Ms. Boullet:
This replaces Ruling Number N030776, dated June 27, 2008, which contained a clerical error. The style number WL3028 that you provided in your original request letter was incorrect. The correct style number for the raincoat is RL3028. A complete corrected ruling follows.
The item in question, style RL3028, is a women’s raincoat made from a 100% cotton poplin fabric with a waterproof polyurethane laminated to the exterior surface. The coat has a full front opening with a six-snap closure, a partial lining, an attached hood, long sleeves with a snap at the wrist, side entry pockets at the waist and a self-fabric tie belt. The center back length is approximately 35 inches.
The garment will be produced in three fabrics: reference 25043, which is a solid color and was used in the made up sample, and 24749 and 24025, which are printed. Swatches of these two fabrics accompanied your ruling request.
In your letter you suggested that the plastic on the shell’s outer surface is visible in that it fills the interstices where the yarns intersect. However, in order for a coating to be considered visible for tariff purposes, it must be visible to the naked eye, that is, without the use of magnification. That is not the case with this fabric.
The applicable subheading for style RL3028 will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of cotton: raincoats. The duty rate will be 8.9 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/.
This coat falls within textile category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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