The tariff classification of a women’s raincoat from China

N120190 September 16, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, California 90026-5097 RE: The tariff classification of a women’s raincoat from China Dear Ms. Robertson: In your letters dated July 7, 2010 and August 23, 2010, on behalf of Crystal Apparel Ltd., you requested a tariff classification ruling. The sample submitted, style number 00265758, is a women’s knee-length raincoat with a shell composed of a woven 65% polyester/35% cotton canvas fabric which you indicate has a water repellant coating and “Nano X620” finish. The coat is lined with a woven 100% polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The coat is fitted at the waist and has a notched lapel-style collar and a double-breasted full front opening secured by a right-over-left, six button closure. The coat has long hemmed sleeves, a band with a one-button closure at the wrist area, epaulets with a one-button closure, free-hanging front yokes secured by two buttons, a free hanging rear yoke, a self-fabric tie belt at the waist held to the garment by belt loops, two front on seam pockets below the waist and a straight cut hemmed bottom with an inverted rear pleat secured by a button and loop closure. The sample is being returned to you as you have requested. The applicable subheading for the coat will be 6202.13.4005, 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: other: raincoats. The rate of duty will be 27.7 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on style number 00265784. Your request for a classification ruling should include a sample of the garment exactly as it will be imported into the United States. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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