CLA-2-62:S:N:N5:357 880869
6203.43.4010
Mr. James W. Lawless
C.H. Powell Company
One Intercontinental Way
Peabody, Massachusetts 01960
RE: The tariff classification of a man's rainsuit from Taiwan
Dear Mr. Lawless:
In your letter dated November 23, 1992, on behalf of Cyrk
International, Inc., you requested a classification ruling.
The sample submitted, style numbers MAT09 and MAT10, is a
man's rainsuit. The rainsuit consists of a jacket and a pair of
trousers constructed of a woven 100% nylon fabric. The jacket
and trousers are stated to be coated with 3000mm polyurethane
rendering the garments water resistant.
The coating on the rainsuit does not change the surface
character of the fabric, therefore HTS 6210 does not apply.
The jacket has a full front opening secured by a heavy-duty
zipper. The garment features an integral hood with a drawcord
tightening and a drawcord tightening through the bottom hem. The
sleeve cuffs are elasticized. Two slanted front pockets are
located at the waist. Sewn onto the left sleeve and on the back
yoke are textile labels with the logo and trade name "Adventure
Team" and "Marlboro".
The trousers have an elasticized waistband with an inner
drawcord tightening. There are two side seam pockets below the
waist and a zippered right back pocket. The ankle cuffs are
elasticized. Sewn onto the back pocket is a textile label with
logo and the trade name "Adventure Team" and "Marlboro".
The jacket and trousers are cut large to fit over other
clothing.
Imported with the rainsuit is a carry bag. The carry bag
measures approximately 9 inches in length by 9 3/4 inches in
width. The carry bag is constructed of the same fabric as the
jacket and has a drawcord with a lockcord closure on the open
end. A textile label featuring logo and the trade name
"Adventure Team" and "Marlboro" is sewn onto the carry bag. A
plastic hook is attached to the carry bag by a self-fabric loop.
The Customs Service has determined that bags of this type
imported and sold with garments 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
rainsuit.
The samples are being returned to you as you have requested.
If the jacket passes the water resistance test specified in
the Harmonized Tariff Schedule of the United States (HTS),
Chapter 62, U.S. Note 2, then the applicable HTS subheading for
the garment will be 6201.93.3000, which provides for other men's
anoraks, windbreakers and similar articles of man-made fibers,
water resistant. The duty rate will be 7.6 percent ad valorem.
If the jacket does not pass the water resistance test, then
the applicable HTS subheading for the garment will be
6201.93.3510, which provides for other men's anoraks,
windbreakers and similar articles of man-made fibers. The duty
rate will be 29.5 percent ad valorem.
If the trousers pass the water resistance test, then the
applicable HTS subheading for the garment will be 6203.43.3500,
which provides for other men's or boys' water resistant trousers
or breeches, of synthetic fibers. The duty rate will be 7.6
percent ad valorem.
If the trousers do not pass the water resistance test, then
the applicable HTS subheading for the garment will be
6203.43.4010, which provides for other men's trousers or
breeches, of synthetic fibers. The duty rate will be 29.7
percent ad valorem.
The jacket falls within textile category designation 634.
The trousers fall within textile category designation 647. Based
upon international textile trade agreements products of Taiwan
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. 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