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NY C88455

June 18, 1998

CLA-2-62:RR:NC:WA:357 C88455


TARIFF NO.: 6210.20.5000

Mr. Lou Piropato

Daniel F. Young, Inc.

17 Battery Place

New York, N.Y. 10004-1101

RE: The tariff classification of a man's reversible raincoat from Taiwan

Dear Mr. Piropato:

In your letter dated May 27, 1998, on behalf of Rothco, Division of Morris Rothenberg & Son, Inc., you requested a classification ruling.

The sample submitted, item number 3749, is a man's reversible knee-length raincoat made from a rubber coated nylon fabric which has a rubber exposed surface when worn on one side and a fabric surface when worn on the other side.

The raincoat features an integral hood which can be fastened on each side of the garment by a drawcord tightening and a snap closure. There is a full front opening secured by a reversible zipper pull closure and long sleeves with a snap closure on each sleeve cuff. On both the fabric side of the garment and on the rubber side there are two front pockets with flaps located below the waist. The pocket flaps on the fabric side have a snap closure. Under each armhole there are two metal grommets for ventilation.

The sample is being returned to you.

The garment is described under more than one subheading in heading 6210, HTS. In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the 100% nylon fabric side nor the 100% rubber side of the garment provides the essential character. Therefore, classification will be as polyester based on the above.

The applicable subheading for the garment will be 6210.20.5000, 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 6201.11 to 6201.19: of man-made fibers: other. The duty rate will be 7.4 percent ad valorem.

The garment falls within textile category designation 634. Based upon international textile trade agreements products of Taiwan 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-



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