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NY I88715

December 19, 2002

CLA-2-62:RR:NC:TA:357 I88715


TARIFF NO.: 6202.13.4005

Ms. Christina Bloom
MB Sport, LLC
33 Grove St.
New Canaan, CT 06840

RE: The tariff classification of a packable women’s raincoat from Japan

Dear Ms. Bloom:

In your letter dated December 6, 2002, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style # TS-6710, is a women’s lightweight raincoat approximately thirty-six inches in length. The shell is made from a 100% polyester fabric which is stated to have a water resistant finish. The coat has a full front opening with a seven-snap, right over left closure, slant pockets at the waist, a full lining and a roll-up hood with an elasticized drawstring.

The garment will be imported with a self-fabric pouch bearing a “TravelSmith” label. The pouch is essentially flat and measures approximately 8-1/2” x 9” and has a zipper closure.

The Customs Service has previously ruled that similar bags imported and sold with a garment made of the same fabric and in the same color are composite goods with the essential character imparted by the garment. Such is the case with this coat and bag combination. Consequently, the bag and the coat are not regarded as separate items for duty or quota purposes.

Although you provided a report indicating that this coat is water resistant please note that classification in the water resistant provisions is limited to specified types of garments, which do not include raincoats.

The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The duty rate will be 28.1 percent ad valorem. In 2003 the duty rate will be 27.9 percent ad valorem.

This raincoat falls within textile category designation 635. Based upon international textile trade agreements products of China are subject to quota 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 646-733-3047.


Robert B. Swierupski

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