CLA-2-62:OT:RR:NC:WA:357
Ms. Yvonne M. Whitley
LF USA, Inc.
1359 Broadway
New York, NY 10018
RE: The tariff classification of a women’s packable raincoat from China
Dear Ms. Whitley:
In your letter dated May 27, 2009, you requested a tariff classification ruling. The sample you submitted is being returned as you requested.
The item in question, style RD-481, consists of a women’s very light weight raincoat with a matching storage bag. The coat is made from a woven 100% polyester fabric. It is unlined and has a full front opening secured by a five-snap, right-over-left closure, long sleeves with hemmed bottoms, a snap-off hood and slant pockets with snapped flaps at the waist. It has a center-back length of approximately thirty-one inches.
The coat stores in a flat, rectangular bag measuring approximately 10 x 7.5 inches, which has an opening secured by a small hook and loop closure at the top. The bag also has two self-fabric carry handles.
Similar self-fabric storage or “stuff” bags for coats have previously been determined by CBP to be a composite good with the coats, and not classifiable as a separate article. Based on these decisions this coat and bag are composite goods, with the essential character provided by the coat.
You asked how this garment would be classified if it meets the HTSUS standards for water resistance. The water resistant provisions in heading 6202, HTSUS, are limited to anoraks, ski-jackets and similar articles. Coats, including raincoats, are in another subheading, which is not eligible for classification as water resistant.
The applicable subheading for style RD-481 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: raincoats, of man-made fibers. The rate of duty 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 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