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NY 863176

June 5, 1991

CLA-2-62:S:N:N3I:357 863176


TARIFF NO.: 6202.13.4005; 9208.90.0080

Ms. Babette Pinsky
2325 Third Street #428
San Francisco, CA 94107

RE: The tariff classification of a unisex raincoat with carry bag and plastic whistle from Korea, Taiwan, Hong Kong or Mexico.

Dear Ms. Pinsky:

In your letter dated April 29, 1991, you requested a classification ruling.

The sample submitted, style number TX-3, is a full-length unisex raincoat constructed of a woven ripstop 100% nylon fabric which is stated to be coated with polyurethane.

The coating on the raincoat does not change the surface character of the fabric, therefore HTS 6210 does not apply.

The raincoat has a full front opening secured by six snap closures. There is an attached hood with a drawcord and two patch pockets with flaps below the waist. At the top of the left shoulder there is a tab with a snap closure.

Imported with the raincoat is a carry bag. The carry bag measures approximately 18 inches in length and 13 inches in width. The carry bag is constructed of the same fabric as the raincoat and has a drawstring closure on the open end.

The Customs Service has determined that bags of this type imported and sold with a garment are composite goods as that term is defind in the HTS. The classification is based on which portion provides the essential character. In this case it is the garment.

You state that the garment when imported may also have a plastic whistle attached to it. The whistle will be tied to the raincoat by the string on the carry bag. The string will be looped through the snap tab on the shoulder of the raincoat.

The plastic whistle does not meet the requirement of a composite good and if imported with the raincoat it will be classified separately.

If the raincoat is sold to both males and females and cannot be identified as exclusively men's, then the applicable classification for the garment will be in the HTS subheading covering women's garments.

The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's raincoats, of man-made fibers. The duty rate will be 29.5 percent ad valorem.

The applicable subheading for the whistle will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for whistles, call horns and other mouth- blown sound signaling instruments, other, other. The duty rate will be 5.3 percent ad valorem.

Articles classifiable under subheading 9208.90.0080, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The raincoat falls within textile category designation 635. Based upon international textile trade agreements products of Korea, Taiwan, or Mexico are presently subject to quota restraints and the requirement of a visa. Products of Hong Kong are not presently subject to quota restraints but a visa is required.

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.


Jean F. Maguire
Area Director

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