The tariff classification of a women’s raincoat from India

N174457 July 28, 2011 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Ms. Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of a women’s raincoat from India Dear Ms. Malina: In your letter dated July 5, 2011, you requested a tariff classification ruling. The sample submitted, style number 404938, is a women’s short raincoat with a shell composed of a woven 87% polyester/13% nylon fabric. The garment is lined with a woven twill 100% polyester fabric. In a phone conversation you indicated that the garment has a fluorocarbon application. The fluorocarbon application is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The raincoat extends to the upper-thigh area in length and has a detachable hood with a drawcord tightening that is held to the garment by four snaps, a fold-down pointed collar and a full front opening secured by four right-over-left button closures. The garment has free-hanging front yokes secured by a snap closure, a free-hanging rear yoke secured by a button closure, long hemmed sleeves, a detachable band with a buckle closure at the wrist area that is held to the garment by self-fabric loops, two front pockets below the waist, an inner pocket secured by a hook and loop closure and a straight cut hemmed bottom with a rear vent. The “Lands’ End” tradename is featured on the garment’s buttons. The sample is being returned to you as you have requested. Although you indicated that this garment has a fluorocarbon application, this garment is a coat and is not eligible for classification in the water resistant provisions. The applicable subheading for the raincoat 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. 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