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The tariff classification of a women’s coat from China
Issued April 29, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N158123 (April 29, 2011)
Tariff classification
HTS codes: 6202.13.4020
Headings: 6202
Product description
The item in question, style MCBC128, is a women’s coat with a center back length of approximately 30.5 inches. The shell is made from a woven 93% polyester/6% viscose/1% spandex fabric, and the lining is made from a 100% polyester satin weave fabric with a polyurethane treatment. The coat has a full front opening with a right over left three button closure, a notched collar with lapels, a button-off fake fur second collar, long sleeves with belt segments near the ends, a belt with a metal rear buckle at the waist and buttoned yokes on the left and front chest panels. The garment is tailored and is constructed of multiple panels.
CBP rationale
The applicable subheading for style MCBC128 will be 6202.13.4020, 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.
Full text
N158123 April 29, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Warren Lee Loftyman USA 11222 S. La Cienega Blvd., Suite #570 Inglewood, CA 90304 RE: The tariff classification of a women’s coat from China Dear Mr. Lee: In your letter dated March 24, 2011, you requested a tariff classification ruling. The sample you submitted is being returned to you. The item in question, style MCBC128, is a women’s coat with a center back length of approximately 30.5 inches. The shell is made from a woven 93% polyester/6% viscose/1% spandex fabric, and the lining is made from a 100% polyester satin weave fabric with a polyurethane treatment. The coat has a full front opening with a right over left three button closure, a notched collar with lapels, a button-off fake fur second collar, long sleeves with belt segments near the ends, a belt with a metal rear buckle at the waist and buttoned yokes on the left and front chest panels. The garment is tailored and is constructed of multiple panels. You suggested classification of this coat in a water resistant provision of the tariff. However, the provision for water resistant outerwear jackets is limited to anoraks, ski-jackets and similar articles; it does not include overcoats, carcoats and similar coats, such as your garment. The applicable subheading for style MCBC128 will be 6202.13.4020, 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. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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