CLA-2-62:RR:NC:WA:357 K80133

Mr. Douglas Hwee
Comet Customs Brokers, Inc.
420 West Merrick Road
Valley Stream, N.Y. 11580

RE: The tariff classification of a man’s raincoat from China

Dear Mr. Hwee:

In your letter dated October 23, 2003, on behalf of Sanyo Shokai New York, you requested a classification ruling.

The sample submitted, style number PR 250, is a man’s lower thigh-length raincoat constructed of a shell composed of a woven 100% polyester water repellant fabric. The raincoat is fully lined in the body and sleeves with a woven 100% polyester fabric. The garment is also lined with an additional free-hanging woven plaid polyester fabric in the front and rear yokes.

The raincoat has a hood with a drawcord tightening, a stand-up collar that is secured by two buttons on the front portion of the neck and a full front opening that is secured by a left-over-right five-button closure along the front placket. The hood can be rolled up and stored within the garment’s collar by a zipper closure. The raincoat has long hemmed sleeves, two front in-seam pockets below the waist, two pockets on the inner portion of the front placket and a straight cut hemmed bottom with two rear vents.

The sample is being returned to you as you have requested.

The applicable subheading for the raincoat will be 6201.13.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: raincoats. The duty rate will be 27.9 percent ad valorem.

The raincoat falls within textile category designation 634. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

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 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division