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NY C86493

May 5, 1998

CLA-2-62:RR:NC:WA:357 C86493


TARIFF NO.: 6210.30.5000; 4202.92.3031

Ms. Dorothy E. Irwin
London Fog Industries, Inc.
1332 Londontown Blvd.
Eldersburg, MD 21784

RE: The tariff classification of a woman's raincoat and tote bag from Korea

Dear Ms. Irwin:

In your letter dated April 16, 1998, you requested a classification ruling.

A sample of a woman's raincoat and a swatch of coated fabric were submitted for style number 2720. In your letter you indicated that when imported the raincoat will be constructed of the same fabric as the coated swatch fabric which you state is composed of "Bestex BE 7009," which is a woven 100% nylon fabric visibly coated on the inner surface with polyurethane.

The raincoat extends to above the knee in length and has an integral hood with a drawcord tightening and a full front opening secured by five right-over-left button closures. There are two front pockets located below the waist and a straight bottom hem.

Imported with the raincoat is a double handle, open top, tote bag manufactured with an outer surface of woven nylon fabric. It measures approximately 13 inches by 12 inches with 4 inch gussets.

The tote bag is of a kind not normally sold at retail with a garment. The tote bag is substantially constructed and is not adapted to the garment nor are they mutually complementary in that neither finishes or completes the other. The tote bag is not specially shaped nor fitted to contain a particular article nor set of articles. The tote bag and the garment are not put up to meet a particular need or activity. The tote bag is a portable means of providing storage and protection to a personal effect, and the garment is designed to be worn by a person.

The samples are being returned to you.

The applicable subheading for the raincoat will be 6210.30.5000, 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 garments, of the type described in subheadings 6202.11 to 6202.19: of man-made fibers: other. The duty rate will be 7.4 percent ad valorem.

The applicable subheading for the tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 19 percent ad valorem.

The raincoat falls within textile category designation 635. The tote bag falls within textile category designation 670. Based upon international textile trade agreements products of Korea are presently subject to quota restraints and the requirement of a visa.

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. 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 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.


Robert B. Swierupski

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