CLA-2-61:RR:NC:3:353 B82722

Mr. Rafael Herandez
The Disney Store, Inc.
101 North Brand Blvd., Suite 1000
Glendale, California 91203-2671

RE: The tariff classification of an infant and toddler raincoat "rainslicker" from Hong Kong.

Dear Mr. Hernandez:

In your letter dated February 10, 1997 you requested a classification ruling. A sample was submitted for examination and will be returned per your request. The submitted sample, Style CC2455 is a toddler raincoat which you state to be composed of 100% nylon knit fabric coated with 100% polyurethane. The coating completely obscures the underlying fabric and the collar, cuffs and lining are of 100% cotton. You also state in you letter that infant sizes will also be imported. The raincoat features a full front snap opening, two patch pockets and a collar.

The applicable subheading for the infant size Style, CC2455 will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies' garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other. The duty rate will be 16.7% ad valorem.

The applicable subheading for the toddler size, Style CC455 will be 6113.00.1010, Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underling fabric, Women's or girls'. The rate of duty will be 6.5% ad valorem. The infant raincoat falls within textile category designation 239. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. There is no textile category designation for the toddler raincoat.

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. 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 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 Martin Weiss at 212-466-5881.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division