The tariff classification of a women’s raincoat from Bangladesh

N131037 November 30, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.12.2010 Ms. Jeannine Greener Eddie Bauer, LLC 10401 NE 8th Street, Ste 500 Bellevue, Washington 98004 RE: The tariff classification of a women’s raincoat from Bangladesh Dear Ms. Greener: In your letter dated November 1, 2010, you requested a tariff classification ruling. The sample submitted, item number 006-8443, is a women’s thigh-length raincoat with a shell composed of a woven 94.1% cotton fabric mixed with a 5.9% stainless steel fiber. The raincoat measures 33-inches in length from the center back and has a full front opening secured by three button and loop closures on the inner portion of the front placket and by an off-center front zipper closure. The raincoat has a stand-up collar with a drawcord tightening, a tab secured by two snaps at the front portion of the neck, long hemmed sleeves with a zipper opening at the wrist, a self-fabric detachable tie belt at the waist, two front cargo pockets below the waist secured by flaps with snap closures, grommets on the lower portion of the cargo pockets and a drawcord tightening through the bottom hem. The garment has an additional pocket above the right front pocket which features a textile carry strap on the inner surface and a reversible zipper pull closure. When the raincoat is not in use, the pocket can be inverted and the raincoat folded into the pocket and secured within by the zipper closure. This allows the wearer to pack and carry the raincoat. The sample is being returned to you as you have requested. You stated that the stainless steel is in the form of fibers and is not a separate yarn. Classification of this raincoat is based on the portion that determines the essential character, which is the cotton. The applicable subheading for the raincoat will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Overcoats, carcoats, capes, cloaks and similar coats: Of cotton: Other: Women’s: Raincoats. The rate of duty will be 8.9 percent ad valorm. 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