NY 891877 - The tariff classification of a woman's raincoat from Singapore; coated linen. - United States International Trade Commision Rulings

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 > 1998 NY Rulings > NY 891818 - NY 891946 > NY 891877

Previous Ruling Next Ruling
NY 891877

NOVEMBER 16, 1993

CLA-2-62:S:N:N3:357 891877

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.30.2020

Ms. Margaret R. Polito
Neville, Peterson & Williams
39 Broadway
New York, NY 10006

RE: The tariff classification of a woman's raincoat from Singapore; coated linen.

Dear Ms. Polito:

In your letter dated October 28, 1993, on behalf of J. Crew, Inc., you requested a classification ruling.

The sample submitted, style 92511, is a woman knee-length raincoat with a shell comprised of woven linen which has been coated or laminated on the underside with polyurethane plastics. The coating is visible to the naked eye. The garment has long sleeves without cuffs and a full-front opening with no closure. It is unlined.

In your letter you suggested that this garment should be classified in HTS heading 6202 based on the linen portion of the fabric imparting the essential character. You also pointed out that if the garment is properly classifiable under heading 6210, HTS, it would present problems with visa requirements due to the arrangement of statistical breakouts under that heading.

With regard to your first point, the HTS provides specifically for textile fabrics which are impregnated, coated, covered or laminated with plastics, in heading 5903, HTS. Garments made from these fabrics, in turn, are provided for in heading 6210, HTS. Therefore, in accordance with GRI 1 it is unnecessary to isolate the textile or the plastic in determining the proper heading for the garment.

The applicable subheading for the raincoat will be 6210.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for
garments of the type described in subheadings 6202.11 to 6202.19, other than of man-made fibers. The duty rate will be 6.6 percent ad valorem.

This garment falls within textile category designation 335. Based upon international textile trade agreements products of Singapore are subject to quota restraints and the requirement of a visa.

Although the quota category is for cotton and the garment is linen, the Customs Service is required to classify in accordance with the General Rules of Interpretation of the HTS, and not in accordance with the quota category outcome. This problem may be addressed by requesting a change in statistical reporting.

Requests for changes in statistical reporting should be submitted to:

The Chairman
Committee for Statistical Annotation of Tariff schedules
United States International Trade Commission Washington, D.C. 20436

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. 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
New York Seaport

Previous Ruling Next Ruling