United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 854163 - NY 854595 > NY 854201

Previous Ruling Next Ruling
NY 854201





CLA-2-62:S:N:N3I:357 854201

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.13.4030

Ms. Catherine Holmes
Smith & Hawken
25 Corte Madera
Mill Valley, California 94941

RE: The tariff classification of a man's rain poncho and carrying bag from Hong Kong.

Dear Ms. Holmes:

In your letters dated July 9, 1990 and July 11, 1990, you requested a tariff classification ruling.

The sample submitted, style number 20639 Rainwear Cagoule, is a man's rain poncho. The rain poncho is constructed of a woven 100% nylon fabric which you state is coated with urethane rendering the garment water resistant. Imported with the rain poncho is a barrel shaped bag measuring approximately nine inches long and seven inches wide when flat. The "stuff sack" is constructed of the same fabric as the rain poncho and has a drawstring closure with a plastic cord stopper on the open end. The carrying bag is not specially shaped or fitted to contain the rain poncho and is suitable for repetitive use. The Customs Service has recently determined that bags of this type imported and sold with a garment are composite goods as that term is defined in the HTS. The classification is based on which portion provides the essential character. In this case it is the garment.

The rain poncho is a full-length pullover garment with a partial zipper opening at the neck. There is an overlapping flap with three snaps covering the zipper area. The garment has long sleeves with "VELCRO"-type fasteners on the sleeve cuffs. There is a front hand warmer pocket with two slanted overlay strips of fabric which are also secured by "VELCRO"-type fasteners. An elastic drawcord with plastic cord stoppers is located on the garment's hood and on the bottom hem. The hood can be rolled-up and secured by a "VELCRO"-type fastener. The coating on the rain poncho is not separately visible, therefore HTS 6210 does not apply.

The applicable subheading for the rain poncho and bag will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's overcoats, carcoats, capes, cloaks and similar articles, of man-made fibers. The rate of duty will be 29.5 percent ad valorem.

The rain poncho falls within textile category designation 634. Based upon international textile trade agreements, products of Hong Kong are not presently subject to quota restraints but a visa is required.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: