N130856 N1 Ruling Active

The tariff classification of a women’s raincoat from China

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

Tariff classification

HTS codes: 6202.13.4005

Headings: 6202

Product description

The garment is lined with a woven 100% polyester fabric. The garment will be imported in sizes 1X to 3X. The raincoat extends to the knee area in length and has a fold-down collar with a hook and eye closure and a double-breasted full front opening secured by seven button closures. The garment has epaulets, a free-hanging right front yoke secured by a one-button closure, a free-hanging rear yoke secured by a one-button closure, a detachable self-fabric tie belt at the waist, long hemmed sleeves with a detachable self-fabric band with a buckle closure at the wrist area and a hemmed bottom with three pleats on the lower portion of the rear panel. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Raincoats: Women’s.

Full text

N130856 November 30, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a women’s raincoat from China Dear Ms. Malina: In your letter dated October 29, 2010, you requested a tariff classification ruling. The sample submitted, style number 400616, “Women’s luxe rain trench,” is a women’s raincoat with a shell composed of a woven 87% polyester/13% nylon fabric. The garment is lined with a woven 100% polyester fabric. The garment will be imported in sizes 1X to 3X. The raincoat extends to the knee area in length and has a fold-down collar with a hook and eye closure and a double-breasted full front opening secured by seven button closures. The garment has epaulets, a free-hanging right front yoke secured by a one-button closure, a free-hanging rear yoke secured by a one-button closure, a detachable self-fabric tie belt at the waist, long hemmed sleeves with a detachable self-fabric band with a buckle closure at the wrist area and a hemmed bottom with three pleats on the lower portion of the rear panel. The sample is being returned to you as you have requested. The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Raincoats: Women’s. 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

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