N114100 N1 Ruling Active

The tariff classification of a men’s coat from China

Issued July 30, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6201.13.4030

Headings: 6201

Product description

The coat is lined in the upper body and front facing with a woven nylon fabric and in the sleeves with a woven acetate fabric. The coat has a stand-up collar with a tab at the front portion of the neck that is secured by two snaps, a nylon fabric hood with a drawcord tightening that can be rolled up and secured within the collar by a zipper closure and a full front opening secured by a zipper closure. An overlapping flap with five snaps covers the front zipper area. The coat has epaulets, long hemmed sleeves with self-fabric overlay elbow patches, inner storm cuffs at the wrist area composed of a ribbed-knit fabric, two front pockets with zipper closures below the waist, an additional flap closure on the right front pocket, two inner pockets with button and loop closures and a straight cut hemmed bottom with a rear vent. The sample is being returned to you.

CBP rationale

The applicable subheading for the coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other.

Full text

N114100 July 30, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.13.4030 Mr. William Ortiz S.J. Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, N.Y. 11581 RE: The tariff classification of a men’s coat from China Dear Mr. Ortiz: In your letter dated July 2, 2010, on behalf of Elie Tahari Ltd., you requested a tariff classification ruling. The sample submitted, style number JN04G410, is men’s lower thigh-length coat with a shell composed of a woven 100% polyester fabric. The coat is lined in the upper body and front facing with a woven nylon fabric and in the sleeves with a woven acetate fabric. The coat has a stand-up collar with a tab at the front portion of the neck that is secured by two snaps, a nylon fabric hood with a drawcord tightening that can be rolled up and secured within the collar by a zipper closure and a full front opening secured by a zipper closure. An overlapping flap with five snaps covers the front zipper area. The coat has epaulets, long hemmed sleeves with self-fabric overlay elbow patches, inner storm cuffs at the wrist area composed of a ribbed-knit fabric, two front pockets with zipper closures below the waist, an additional flap closure on the right front pocket, two inner pockets with button and loop closures and a straight cut hemmed bottom with a rear vent. The sample is being returned to you. The applicable subheading for the coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →