CLA-2-62:RR:NC:WA:357 A89304
Ms. Karen Wilder
Esprit De Corp.
900 Minnesota Street
San Francisco, CA 94107
RE: The tariff classification of a women's raincoat, two women's jackets and a women's vest from Guatemala and Poland
Dear Ms. Wilder:
In your letter dated October 29, 1996 you requested a classification ruling.
Four samples were submitted as follows. Style number 550048 is a woman's double-breasted lower thigh-length raincoat. The raincoat is constructed of a shell composed of a woven 100% cotton fabric which you state is coated with polyurethane. The garment is lined with a woven 100% acetate fabric.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The raincoat has a full front opening secured by four button closures. There are two front slash pockets located below the waist. A self-fabric detachable belt is held to the garment by two belt loops.
Style number 550427 is a woman's upper thigh-length jacket. The jacket is constructed of a woven 100% nylon fabric visibly coated with polyurethane.
The jacket has an integral hood with a drawcord tightening and a full front opening secured by a zipper closure. There are two front pockets at the waist which have a "VELCRO"-type fastener. The garment also has "VELCRO"-type fasteners on the jacket's sleeve cuffs and a drawcord tightening through the bottom hem.
Although the jacket has a reversible zipper pull you state that the garment is not intended to be marketed or sold as a reversible jacket. Examination of the garment confirms this.
Style number 550456 is a women's waist-length jacket. Style number 550457 is a woman's waist-length vest. Each garment is constructed of a knit 100% nylon mesh fabric laminated on the inner surface to a clear polyurethane coating on the outer surface.
Style number 550456 has a pointed collar and a full front opening with a zipper closure. The jacket features chest pockets secured by flaps with a snap closure and long sleeves with snap closures on the sleeve cuffs.
Style number 550457 has an integral hood with a drawcord tightening and a full front opening secured by a zipper closure. The vest is sleeveless and has two front pockets at the waist.
The samples are being returned to you as you have requested.
The applicable subheading for style number 550048 will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, carcoats, capes, cloaks and similar coats of cotton: other, women's raincoats. The duty rate will be 9.4 percent ad valorem.
The applicable subheading for style number 550427 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women's or girls' garments: of man-made fibers: other anoraks, windbreakers and similar articles. The duty rate will be 7.5 percent ad valorem.
The applicable subheading for style number 550456 will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other coats and jackets: other: women's or girls'. The duty rate will be 7.5 percent ad valorem
The applicable subheading for style number 550457 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: other: women's or girls'. The duty rate will be 7.5 percent ad valorem.
Style number 550048 falls within textile category designation 335. Based upon international textile trade agreements products of Guatemala are not presently subject to quota restraints or the requirement of a visa.
Style numbers 550427 and 550456 fall within textile category designation 635. Style number 550457 falls within textile category designation 659. Based upon international textile trade agreements products of Poland are not presently subject to quota restraints or the requirement of a visa.
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,
Roger J. Silvestri
Director
National Commodity
Specialist Division