N075197 N0 Ruling Active

The tariff classification of a women’s short coat from Bangladesh or Vietnam

Issued September 30, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6202.13.4020

Headings: 6202

Product description

The item in question, style 384316, is described as a “women’s dory trench.” It has a shell made from a 100% polyester woven fabric with a PU (polyurethane) coating that is diamond quilted to a nonwoven polyester batting and a woven lining fabric. It has a full front opening with a five-button, right over left closure, long hemmed sleeves, on-seam pockets at the waist, a self-fabric belt with a metal buckle and a button-down flap on each side of the upper chest. It has a center back length of approximately twenty-eight inches in a size 16W-18W (1X). The shell fabric does not qualify for classification under the provisions for coated garments,

CBP rationale

The applicable subheading for the coat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers.

Full text

N075197 September 30, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of a women’s short coat from Bangladesh or Vietnam Dear Ms. Malina: In your letter dated August 27, 2009, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style 384316, is described as a “women’s dory trench.” It has a shell made from a 100% polyester woven fabric with a PU (polyurethane) coating that is diamond quilted to a nonwoven polyester batting and a woven lining fabric. It has a full front opening with a five-button, right over left closure, long hemmed sleeves, on-seam pockets at the waist, a self-fabric belt with a metal buckle and a button-down flap on each side of the upper chest. It has a center back length of approximately twenty-eight inches in a size 16W-18W (1X). The shell fabric does not qualify for classification under the provisions for coated garments, The applicable subheading for the coat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The rate of duty will be 27.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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