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K87271 K8 Ruling Active

The tariff classification of a women’s coat from China

Issued July 7, 2004 by U.S. Customs and Border Protection.

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K8 K87271 (July 7, 2004)

Tariff classification

HTS codes: 6202.12.2010

Headings: 6202

Product description

The item in question, style P60010, is a women’s raincoat made from a 97% cotton/3% spandex woven fabric. It has a full front opening with a four-button, right-over-left single breasted closure, button-through patch pockets below the waist, long sleeves with applied cuffs, a back vent, a back belt segment with buttons, a notched lapel, a metal D-ring below the left front shoulder, contrasting piping in the front seams and a woven printed lining. The coat is approximately 33-inches in length.

CBP rationale

The applicable subheading for the coat will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of cotton.

Full text

NY K87271 July 7, 2004 CLA-2-62:RR:NC:TA:357 K87271 CATEGORY: Classification TARIFF NO.: 6202.12.2010 Ms. Janice Sarmiento McNaughton Apparel Group Inc. 498 Seventh Ave. New York, NY 10018 RE: The tariff classification of a women’s coat from China Dear Ms. Sarmiento: In your letter dated June 23, 2004, on behalf of your Miss Erika Division, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style P60010, is a women’s raincoat made from a 97% cotton/3% spandex woven fabric. It has a full front opening with a four-button, right-over-left single breasted closure, button-through patch pockets below the waist, long sleeves with applied cuffs, a back vent, a back belt segment with buttons, a notched lapel, a metal D-ring below the left front shoulder, contrasting piping in the front seams and a woven printed lining. The coat is approximately 33-inches in length. The applicable subheading for the coat will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of cotton. The duty rate will be 8.9 percent ad valorem. This coat falls within textile category designation 335. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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