CLA-2-62:RR:NC:WA:357 C87037
Mr. Martin L. Weiss
AMK International Services, Inc.
80 Sheridan Boulevard
Inwood, New York 11096
RE: The tariff classification of a man's raincoat from Taiwan and
two woman's raincoats with carry bags from Hong Kong
Dear Mr. Weiss:
In your letter dated April 21, 1998, on behalf of your client,
Kenneth Bernard, you requested a classification ruling.
The following samples were submitted: Style number 9835 is a
man's knee-length raincoat constructed of an outershell composed of
a woven man-made fiber fabric which you state has a 600mm
polyurethane coating. The garment features a woven fabric lining,
a double collar of which the outer collar is composed of leather
and is detachable and a woven fabric detachable liner that is held
to the garment by buttons. The liner is not of the type that can
be worn separately. The raincoat has a full front opening secured
by six left-over-right button closures, two front pockets with
flaps below the waist and adjustable button tabs on the sleeve
cuffs. There are two side seam vents at the bottom hem.
Style number 5269 is a woman's raincoat which extends to the
mid-calf in length. The raincoat is constructed of an outershell
composed of a woven man-made fiber fabric which you state has a
600mm polyurethane coating. The raincoat has a woven man-made
fabric lining and a woven zip-out man-made fabric liner which is
quilted in a diamond pattern to a nonwoven "Thermolite" insulation.
The liner is not of a kind that can be worn separately. The
raincoat features an attached hood which can be rolled up and
concealed within the garment's collar by a zipper, a full front
opening secured by eight right-over-left button closures, free
hanging front and back yokes, a drawcord tightening and elastic at
the waist, two front pockets with buttoned flaps below the waist
and adjustable button closures on the sleeve cuffs.
Style number 5268 is a shoulder tote that will be imported
with style number 5269. The shoulder tote is constructed of the
same man-made fiber fabric as the raincoat and measures
approximately 12 inches in width by 12 inches in height. The tote
has a shoulder strap and swagger strap, a flap with a "VELCRO"-type
fastener on the front and one exterior zipper on the back.
Style number 5229 is a woman's raincoat which extends to the
mid-thigh in length. The raincoat is constructed of an outershell
composed of a woven man-made fiber fabric which you state has a
600mm polyurethane coating. The garment is also lined with a woven
man-made fabric. The raincoat has a double breasted style full
front opening secured by three button closures, a detachable self-fabric belt with a buckle that is held to the garment by two belt
loops, two front slash pockets below the waist and self-fabric
adjustable bands on the sleeve cuffs.
The coating on each garment is not visible as that term is
defined in the tariff, therefore HTS 6210 does not apply.
Imported with style number 5229 is an envelope style carrying
bag. The carry bag is constructed of the same man-made fabric as
the raincoat and measures 13 and 1/2 inches in width and 12 inches
in height. The bag has a flap with a "VELCRO"-type fastener in the
front and a swagger strap.
The shoulder tote, style number 5268, and the envelope style
carrying bag imported with style number 5229 are of a kind not
normally sold at retail with a garment. The shoulder tote and
carrying bag are substantially constructed and are not adapted to
the garments nor are they mutually complementary in that neither
finishes or completes the other. The shoulder tote and the
carrying bag are not specially shaped nor fitted to contain a
particular article nor set of articles. The shoulder tote and the
raincoat and the carrying bag and the raincoat are not put up to
meet a particular need or activity. The shoulder tote and the
carrying bag are a portable means of providing storage and
protection to a personal effect, and the raincoats are designed to
be worn by a person.
The samples are being returned to you.
The applicable subheading for style number 9835 will be
6201.13.4015, Harmonized Tariff Schedule of the United States
(HTS), which provides for men's overcoats, carcoats, capes, cloaks
and similar coats of man-made fibers: other: raincoats. The duty
rate will be 28.8 percent ad valorem.
The applicable subheading for style number 5269 and 5229 will
be 6202.13.4005, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's overcoats, carcoats, capes,
cloaks and similar coats of man-made fibers: other: raincoats. The
duty rate will be 28.8 percent ad valorem.
The applicable subheading for the shoulder tote and the
carrying bag will be 4202.92.3031, Harmonized Tariff Schedule of
the United States (HTS), which provides for travel, sports and
similar bags, with outer surface of textile materials, other, of
man-made fibers: other. The duty rate will be 19 percent ad
valorem.
Style number 9835 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.
Style numbers 5269 and 5229 fall within textile category
designation 635. Style number 5268 and the carrying bag of style
number 5229 fall within textile category designation 670. Based
upon international textile trade agreements products of Hong Kong
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