854201
CLA-2-62:S:N:N3I:357 854201
Ms. Catherine Holmes
Smith & Hawken
25 Corte Madera
Mill Valley, California 94941
RE: The tariff classification of a man's rain poncho and carrying
bag from Hong Kong.
Dear Ms. Holmes:
In your letters dated July 9, 1990 and July 11, 1990, you
requested a tariff classification ruling.
The sample submitted, style number 20639 Rainwear Cagoule, is a
man's rain poncho. The rain poncho is constructed of a woven 100%
nylon fabric which you state is coated with urethane rendering the
garment water resistant. Imported with the rain poncho is a barrel
shaped bag measuring approximately nine inches long and seven inches
wide when flat. The "stuff sack" is constructed of the same fabric as
the rain poncho and has a drawstring closure with a plastic cord
stopper on the open end. The carrying bag is not specially shaped or
fitted to contain the rain poncho and is suitable for repetitive use.
The Customs Service has recently determined that bags of this
type imported and sold with a garment are composite goods as that term
is defined in the HTS. The classification is based on which portion
provides the essential character. In this case it is the garment.
The rain poncho is a full-length pullover garment with a partial
zipper opening at the neck. There is an overlapping flap with three
snaps covering the zipper area. The garment has long sleeves with
"VELCRO"-type fasteners on the sleeve cuffs. There is a front hand
warmer pocket with two slanted overlay strips of fabric which are also
secured by "VELCRO"-type fasteners. An elastic drawcord with plastic
cord stoppers is located on the garment's hood and on the bottom hem.
The hood can be rolled-up and secured by a "VELCRO"-type fastener.
The coating on the rain poncho is not separately visible,
therefore HTS 6210 does not apply.
The applicable subheading for the rain poncho and bag will be
6201.13.4030, Harmonized Tariff Schedule of the United States (HTS),
which provides for other men's overcoats, carcoats, capes, cloaks and
similar articles, of man-made fibers. The rate of duty will be 29.5
percent ad valorem.
The rain poncho falls within textile category designation 634.
Based upon international textile trade agreements, products of Hong
Kong are not presently subject to quota restraints but a visa is
required.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since 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 Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport