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The tariff classification of a woman’s raincoat from Sri Lanka.
Issued August 19, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E85465 (August 19, 1999)
Tariff classification
HTS codes: 6113.00.1010
Headings: 6113
Product description
The sample will be returned to you as requested. The submitted sample is a woman’s raincoat composed of knit polyester fabric coated with 100% polyurethane plastic material that completely obscures the underlying fabric. The garment is approximately knee length, with two slash pockets below the waist, long sleeves, pointed collar and a full front flap button closure.
CBP rationale
The applicable subheading for the woman’s raincoat will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 0r 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women’s or girls’.
Full text
NY E85465 August 19, 1999 CLA-2-61:RR:NC:3:353 E85465 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Ms. Dorothy E. Irwin London Fog 1332 Londontown Blvd. Eldersburg, MD 21784 RE: The tariff classification of a woman’s raincoat from Sri Lanka. Dear Ms. Irwin: In your letter dated August 6, 1999 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample is a woman’s raincoat composed of knit polyester fabric coated with 100% polyurethane plastic material that completely obscures the underlying fabric. The garment is approximately knee length, with two slash pockets below the waist, long sleeves, pointed collar and a full front flap button closure. The applicable subheading for the woman’s raincoat will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 0r 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women’s or girls’.” The rate of duty will be 5.7% ad valorem. 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, National Commodity Specialist Division
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