The tariff classification of a man's raincoat from Sri Lanka
Issued September 26, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6201.12.2010
Headings: 6201
Product description
The garment is lined with a woven 100% nylon fabric. The raincoat also has a detachable liner which is held to the garment by fifteen buttons. The liner is constructed of a woven 100% acetate on the "warmer yoke", 65% polyester/23% cotton/2% rayon on the "warmer body" and 52% rayon/48% acetate on the "warmer sleeves". The coating on the garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The raincoat has a double collar and a full front opening secured by four left-over-right button closures. The inner collar is detachable. It is composed of leather on the outer surface and is held to the garment by five buttons. The garment features a free-hanging back yoke, a pleat with a buttoned tab on the lower portion of the back panel, a self-fabric belt with a plastic buckle that is held to the garment by two belt loops and a buttoned tab, two front slash pockets below the waist, a button tab on the sleeve cuffs and two front slash pockets located below the waist. The sample is being returned to you as you have requested.
CBP rationale
The applicable subheading for the raincoat will be 6201.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, car coats, capes, cloaks and similar coats: of cotton: other men's raincoats.
Full text
NY B89648 September 26, 1997 CLA-2-62:RR:NC:WA:357 B89648 CATEGORY: Classification TARIFF NO.: 6201.12.2010 Ms. Dorothy E. Irwin London Fog Industries, Inc. 1332 Londontown Blvd. Eldersburg, MD 21784 RE: The tariff classification of a man's raincoat from Sri Lanka Dear Ms. Irwin: In your letter dated September 2, 1997, you requested a classification ruling. The sample submitted, style number 1454, is a man's double-breasted style raincoat constructed of an outershell composed of a woven 60% cotton/40% polyester which is coated on the inner surface. The garment is lined with a woven 100% nylon fabric. The raincoat also has a detachable liner which is held to the garment by fifteen buttons. The liner is constructed of a woven 100% acetate on the "warmer yoke", 65% polyester/23% cotton/2% rayon on the "warmer body" and 52% rayon/48% acetate on the "warmer sleeves". The coating on the garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The raincoat has a double collar and a full front opening secured by four left-over-right button closures. The inner collar is detachable. It is composed of leather on the outer surface and is held to the garment by five buttons. The garment features a free-hanging back yoke, a pleat with a buttoned tab on the lower portion of the back panel, a self-fabric belt with a plastic buckle that is held to the garment by two belt loops and a buttoned tab, two front slash pockets below the waist, a button tab on the sleeve cuffs and two front slash pockets located below the waist. The sample is being returned to you as you have requested. The applicable subheading for the raincoat will be 6201.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, car coats, capes, cloaks and similar coats: of cotton: other men's raincoats. The duty rate will be 9.8 percent ad valorem. The raincoat falls within textile category designation 334. Based upon international textile trade agreements products of Sri Lanka are presently subject to quota restraints and the requirement of a visa. 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. 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 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 212-466-5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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