The tariff classification of a women’s raincoat from China

N091715 February 4, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Ms. Nicole Watson Cornerstone Brands, Inc. 5566 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of a women’s raincoat from China Dear Ms. Watson: In your letter dated January 15, 2010, on behalf of TravelSmith Outfitters, you requested a tariff classification ruling. The sample submitted, style number 60164, is a women’s short raincoat with a shell composed of a woven 100% polyester fabric with a visible plastic coating on the inner surface. The garment is lined with a woven 100% nylon fabric. The raincoat extends to the upper-thigh area in length, is slightly fitted at the waist, and has a notched lapel-style collar and a full front opening that is secured at the neck by a hook and eye fastener and along the front placket by a right-over-left, three-button closure. The raincoat has long hemmed sleeves with a tab secured by a one-button closure at the wrist area, a self-fabric tie belt that is held to garment by two belt loops, two vertical front pockets below the waist secured by a one-button closure, two inner pockets, one of which has a zipper closure, and a straight cut hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the raincoat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The rate of duty will be 7.1 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division