CLA-2-62:RR:NC:WA:357 F83688

Ms. Marie Mulieri
Gemm Customs Brokers, Inc.
175-01 Rockaway Boulevard
Suite 208
Jamaica, New York 11434

RE: The tariff classification of a man's raincoat from Korea and China

Dear Ms. Mulieri:

In your letter dated March 2, 2000, on behalf of George Weintraub and Sons, Inc., you requested a classification ruling.

The sample submitted, style number WJ-TL5010, is a man's lower thigh-length raincoat. The coat is constructed of a shell composed of one layer of a woven 100% polyester fabric on the outer surface and one layer of a knit 100% polyester fabric on the inner surface, with a polyurethane film in between. The polyurethane is not visible through the knit fabric. The garment has a woven 100% polyester fabric lining and an additional zip-out liner. The zip-out liner is composed on the upper portion of a woven 100% polyester fabric that is quilted in a diamond pattern to a nonwoven batting fill and on the lower portion of a woven 80% wool/20% viscose fabric. The liner is not of the type that is worn separately.

The raincoat has a pointed collar and a full front opening that is secured by a left-over-right four-button, hidden-placket closure. The garment has two front slash pockets below the waist, a pocket on the inner portion of the front placket, long hemmed sleeves and a straight cut hemmed bottom with a vent on each side of the rear panel.

The sample is being returned to you.

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: raincoats. The duty rate will be 28.4 percent ad valorem.

The raincoat falls within textile category designation 634. Based upon international textile trade agreements products of Korea and 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division