CLA-2-62:RR:NC:WA:357 C88455
Mr. Lou Piropato
Daniel F. Young, Inc.
17 Battery Place
New York, N.Y. 10004-1101
RE: The tariff classification of a man's reversible raincoat from Taiwan
Dear Mr. Piropato:
In your letter dated May 27, 1998, on behalf of Rothco, Division of Morris
Rothenberg & Son, Inc., you requested a classification ruling.
The sample submitted, item number 3749, is a man's reversible knee-length
raincoat made from a rubber coated nylon fabric which has a rubber exposed
surface when worn on one side and a fabric surface when worn on the other side.
The raincoat features an integral hood which can be fastened on each side
of the garment by a drawcord tightening and a snap closure. There is a full
front opening secured by a reversible zipper pull closure and long sleeves with
a snap closure on each sleeve cuff. On both the fabric side of the garment and
on the rubber side there are two front pockets with flaps located below the
waist. The pocket flaps on the fabric side have a snap closure. Under each
armhole there are two metal grommets for ventilation.
The sample is being returned to you.
The garment is described under more than one subheading in heading 6210,
HTS. In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods
cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified
in the heading which occurs last in numerical order among those which equally
merit consideration in determining their classification. In this case neither
the 100% nylon fabric side nor the 100% rubber side of the garment provides the
essential character. Therefore, classification will be as polyester based on
the above.
The applicable subheading for the garment will be 6210.20.5000, Harmonized
Tariff Schedule of the United States (HTS), which provides for garments, made up
of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other garments, of the
type described in subheadings 6201.11 to 6201.19: of man-made fibers: other.
The duty rate will be 7.4 percent ad valorem.
The garment falls within textile category designation 634. Based upon
international textile trade agreements products of Taiwan 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