CLA-2-62:OT:RR:NC:TA:357
Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 Science Park Drive
Portland, OR 97229
RE: The tariff classification of a women’s raincoat from China
Dear Ms. Boullet:
In your letter dated June 16, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested.
The item in question, style F9WO30294-1, is a women’s trench coat made from a laminated fabric consisting of a woven 92% polyester/8% elastane on the exterior surface and a 100% polyester brushed tricot knit fabric on the inner surface. In the center is a plastic film.
The coat has a center back length of approximately 40-inches and has a full front opening with a double-breasted, six-snap closure, a snap tab at the neck, a pointed collar, long sleeves with snaps at the wrist, a self-fabric belt with metal buckle loops and pockets with snapped flaps at the waist. The snaps on the coat are covered with decorative buttons.
With your letter you provided a swatch of fabric that you indicated will be used in production and which differs from the fabric of the garment sample only in that the plastic film in the swatch is white, rather than clear. You also indicated that the brushed knit fabric forming the inner surface of the laminated fabric is identical to fabric #009392, which was previously analyzed by the Customs and Border Protection Laboratory and found to be not of pile construction in NY Ruling M84552.
Examination of the swatch to be used in production indicates that the plastic film is not visible in cross-section, one of the prerequisites for classification in heading 6210, HTSUS.
Based on the information you provided indicating that the brushed fabric was identical to material previously found to be flat knit by our laboratory, the applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers: raincoats. The duty rate will be 27.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This coat falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 William Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division