CLA-2-62:RR:NC:WA:357 C81201

Mr. Jay Fox
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, Washington 98073-9700

RE: The tariff classification of a woman's raincoat from Malaysia

Dear Mr. Fox:

In your letter dated October 27, 1997 you requested a classification ruling.

The sample submitted, item number 006-0949, is a woman's short-style raincoat constructed of a black woven 100% polyester fabric which you state is coated on the inner surface with polyurethane. The raincoat is lined with a woven man-made fabric. You indicate in your letter that the garment will also be imported under item number 006-0948 in a petite size and item number 006-0950 in a regular size. Also submitted with the sample raincoat are swatches of a white fabric and a light blue fabric which will also be used in production of this coat. You indicate that these fabric swatches are composed of the same fabric and coating as the raincoat.

You suggested in your letter that the black sample is visibly coated, while the lighter fabrics are not. After examining all three colors carefully we have determined that it is the pigment added to the coating that enhances the contrast between the coating and the black fabric, rather than any other factor. A change of color is not an acceptable basis for determining a coating's visibility. Therefore, the merchandise is not classified as garments made up of coated fabrics in HTS heading 6210.

The raincoat has a full front opening secured by four button closures, a self-fabric belt that is held to the garment by a buttoned tab and two belt loops and two front pockets with flaps located below the waist. There are buttoned tabs on the sleeve cuffs and a vent on the back panel.

The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for other woman's raincoats: of man-made fibers. The duty rate will be 29 percent ad valorem.

The raincoat falls within textile category designation 635. Based upon international textile trade agreements products of Malaysia are presently subject to quota restraints and the requirement of a visa.

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 W. Raftery at 212-466-5851.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division