CLA-2-62:OT:RR:NC:N3:357
Mr. Michael S. McCullough
Vandegrift Forwarding Company, Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of a women’s raincoat with storage bag from China
Dear Mr. McCullough:
In your letter dated July 12, 2012, on behalf of CFL Commercial Offshore De Macau Ltd., you requested a tariff classification ruling.
The sample submitted, style number 1L91, is a women’s thigh-length raincoat with a shell composed of a woven 100% polyester fabric. The raincoat is unlined.
The raincoat does not have a visible coating as that term is defined in the tariff, therefore HTSUS 6210 does not apply.
The raincoat measures approximately 29-1/2 inches in length in the center back, is slightly fitted at the waist and has an integral hood, a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap with four snaps that covers the front zipper area. The hood can be rolled up and stored within the garment’s collar with a zipper closure. The body of the raincoat consists of four front panels, two side panels and six rear panels. The garment has two chest pockets with zipper closures that are hidden by an overlay of fabric, long hemmed sleeves, a detachable band with snap closures at the wrist area, grommets under the armholes for ventilation, two front pockets with zipper closures below the waist, a zippered pocket along the inner portion of the left placket, a free-hanging rear yoke tacked down on each side and a straight cut hemmed bottom with a rear vent. The raincoat has a partial drawcord at the center portion of the rear waist that is designed for shaping or for a better fit and would not provide additional protection against the elements.
Imported with the raincoat is an unlined bag composed of the same fabric as the raincoat, measuring approximately 10-1/2 inches in width and 9-inches in length and which is flat when empty. The bag has a round edge opening secured by a zipper closure and a self-fabric wrist strap on one side for carrying.
CBP has previously ruled that similar bags imported and sold with a garment made of the same fabric and in the same color are composite goods, with the essential character imparted by the garment. Such is the case with this raincoat and carry bag combination. Consequently, the bag and the raincoat are not regarded as separate items for classification purposes.
In your letter you suggested classification for this garment under HTSUS 6202.93.4500, which provides for water resistant jackets. You also submitted a test report from an independent laboratory indicating that this garment passed the water resistant test. As this garment is a raincoat, it is not eligible for classification in the water resistant provisions.
The garment is being returned to you as you have requested.
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: other raincoats. 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 W. Raftery at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division