HQ 0087823 - Modification of DD 854953; men's raincoat - United States International Trade Commision Rulings

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HQ 087823
November 30, 1990

CLA-2 CO:R:C:G 087823 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.20.1020

Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, NY 10004

RE: Modification of DD 854953; men's raincoat

Dear Mr. Kamnitz:

This is in reference to your letter of August 24, 1990, on behalf of W. L. Gore & Associates, requesting reconsideration of DD 854953 (August 8, 1990), which classified a men's raincoat under 6210.20.2020 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon further review, that classification is determined to be in error.

FACTS:

The merchandise at issue is stated to be a men's long raincoat with an outer shell of 100 percent woven nylon material. It has a lining which is 100 percent polyester, and an interlining of 100 percent Gore-Tex material. There is a zippered opening and several pockets in front, and a belt at the waist.

ISSUE:

What is the proper classification for the merchandise at issue?

LAW AND ANALYSIS:

Heading 6210, HTSUSA, provides for garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907. The Explanatory Notes, the official interpretation of the nomenclature at the international level, state that the heading includes raincoats. Since the merchandise at issue is a raincoat made up of textile fabric of man-made fibers, impregnated, coated, covered or laminated with plastics as provided for in the heading(s) above, classification under subheading 6210.20.10 is appropriate.

HOLDING:

The correct classification of the raincoat style G035 is subheading 6210.20.1020, 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, textile category 634, and dutiable at the rate of 17 percent ad valorem.

District ruling 854953 is modified accordingly pursuant to 19 CFR 177.9(d).

Sincerely,

John Durant, Director
Commercial Operations Division

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