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NY G84448

December 7, 2000

CLA-2-62:RR:NC:WA:357 G84448


TARIFF NO.: 6210.30.5000

Mr. Ralph M. Navedo
Union-Transport, USA
39 Broadway, 29th Floor
New York, N.Y. 10006

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

Dear Mr. Navedo:

In your letter dated November 9, 2000, on behalf of Echo Design Group, Inc., you requested a classification ruling.

The sample submitted, style number 32222, is a woman's raincoat that extends to the knee area. The raincoat is constructed of a shell composed of a woven 100% nylon fabric which has a visible 50% acrylic/50% polyurethane coating on the outer surface. The raincoat is not lined.

The coating does not completely obscure the underlying nylon fabric.

The raincoat has a pointed collar and a full front opening that is secured by four right-over-left hook and loop fasteners. The garment also has long hemmed sleeves, two front slash pockets below the waist and a straight cut hemmed bottom.

Imported with the raincoat is a carry bag composed of the same color and fabric as the raincoat. The bag measures approximately 11 inches wide by 12-7/8 inches long. The bag is not substantially constructed. The bag has an opening at the top that is secured by a drawcord tightening, two self-fabric hand carry straps and a sewn-on textile label on the front panel that features the "Echo" logo.

The Customs Service has previously ruled that bags of this type imported and sold with a raincoat are composite goods, with the essential character imparted by the raincoat. Such is the case with this combination. Consequently, the bag is not regarded as a separate item for duty or quota purposes.

The sample is 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 7.3 percent ad valorem. Effective January 1, 2001 the rate of duty will be 7.2 percent ad valorem.

The raincoat falls within textile category designation 635. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7076.


Robert B. Swierupski

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