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NY F87972




June 26, 2000

CLA-2-62:RR:NC:3:353 F87972

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.30.3000, 6202.13.4020

Mr. R. I. Hasson
Alba Wheels Up International, Inc.
150-30 132nd Avenue
Suite 208
Jamaica, NY 11434

RE: The tariff classification of ponchos from China.

Dear Mr. Hasson:

In your letter dated May 25, 2000, received in this office on June 6, 2000, on behalf of FUTAI, (USA) Inc., you requested a classification ruling.

The submitted samples are called Item 66104 Ladies 100% PVC laminated polyester raincoat, Item 67004 Ladies 100% PVC laminated polyester raincoat and Item 66104A Ladies 100% polyester water resistant raincoat.

Item 66104 Ladies 100% PVC laminated polyester raincoat is a poncho composed of woven 100% polyester fabric coated with compact PVC plastic material that completely obscures the underlying fabric. The poncho has no sleeves, covers to the upper to mid-thigh, and features a hood with a drawstring closure. The poncho is imported in a matching fabric, drawstring stuff bag.

Item 67004 Ladies 100% PVC laminated polyester raincoat is a poncho composed of woven 100% polyester fabric coated with compact PVC plastic material that completely obscures the underlying fabric. The poncho covers to the knee, and features side snaps and a peaked hood with a drawstring closure.

Item 66104A Ladies 100% polyester water resistant raincoat is a poncho composed of woven 100% polyester fabric. The poncho covers to the mid-thigh, and features a side snap, a six inch snap front closure, and hood with drawstring closure. The poncho is imported in a matching fabric, drawstring stuff bag.

The Items 66104 and 66104A poncho and bag are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items the poncho imparts the essential character. Item 66104A is classifiable under subheading 6202.13; water resistant designation is not applicable to merchandise under this subheading.

The applicable subheading for Items 66104 and 67004 will be 6210.30.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric.” The duty rate will be 5.3% ad valorem.

The applicable subheading for the 66104A will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women's or girls': Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other, Other: Women's.” The duty rate will be 28.4% ad valorem.

Item 66104A falls within textile category designation 635. Based upon international textile trade agreements products of China that fall within textile category designation 635 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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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