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NY 854574

July 27, 1990

CLA-2-62:S:N:N3:357 854574


TARIFF NO.: 6202.13.4005

Mr. Peter J. Morton
Lillian Vernon Corp.
510 South Fulton Ave.
Mount Vernon, N.Y. 10550-5067

RE: The tariff classification of a woman's raincoat and carry bag from Hong Kong

Dear Mr. Morton:

In your letter dated July 18, 1990, you requested a classification ruling. A sample was submitted with your request.

The item in question, style 4622, is a woman's double- breasted trench-style raincoat made from a woven crinkle 210T nylon fabric with a 600mm acrylic coating on the inner surface of the shell. It features front and rear free-hanging yokes, slash pockets, shoulder pads and a self-fabric belt with a plastic buckle. It will be imported and sold with a matching pouch which is approximately 10"x13" when flat. The pouch has a zipper closure and a self-fabric carry strap.

The plastics application on the coat is not a visible coating for tariff purposes; therefore, HTS heading 6210 does not apply.

The Customs Service has recently ruled that certain bags imported and sold with garments are considered composite goods as the term is defined under the Harmonized Tariff Schedules. In accordance with the requiremnts for the classification of composite goods, it must be determined which portion imparts the essential character. In this case it is the coat which imparts the essential character to the combination.

The applicable subheading for the coat and bag will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, cloaks, capes and similar coats of man-made fibers. The duty rate will be 29.5% ad valorem.

This merchandise falls within textile category designation 635. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement.

The designated textile and apparel category 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.


Jean F. Maguire
Area Director

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