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NY L89798

February 14, 2006

CLA-2-62:RR:NC:WA:357 L89798


TARIFF NO.: 6202.13.4005

Ms. Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of a woman’s short raincoat from China or Vietnam

Dear Ms. Boullet:

In your letter dated January 11, 2006, you requested a classification ruling.

The sample submitted, style number WL3071, is a woman’s short raincoat constructed of a shell composed of a woven 100% nylon twill fabric that has an acrylic coating. The raincoat is lined in the upper body and sleeves with a polyester mesh fabric and in the lower body with a woven polyester fabric.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The raincoat extends to the mid-thigh area in length, has a fold-down pointed collar and a full front opening secured by a right-over-left, five button closure. The raincoat is slightly fitted at the waist, has longed hemmed sleeves with a button tab closure at the wrist area, two front pockets below the waist, a zippered pocket along the inner portion of the right placket and a straight cut hemmed bottom. The raincoat also has a self-fabric tie belt at the waist area that is held to the garment by belt loops, a free-hanging right front yoke with a one-button closure and a free-hanging rear yoke that covers the mesh lining.

Although you indicate in your letter that this raincoat may pass the water resistant test, garments of this type are not eligible for classification in the water resistant provisions.

The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: raincoats. The duty rate will be 27.7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This raincoat falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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