The tariff classification of a men’s peacoat from China

N186921 October 20, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.13.4030 Ms. Fifi Pudjijanto Gap Inc. 2 Folsom Street San Francisco, CA 94105 RE: The tariff classification of a men’s peacoat from China Dear Ms. Pudjijanto: In your letter dated September 27, 2011, on behalf of Banana Republic, you requested a tariff classification ruling. The sample submitted, style number 106297, is a men’s peacoat with a laminate shell composed of a woven 70% nylon/30% cotton fabric on the outer surface and a flat knit 100% polyester fabric on the inner surface, bonded together with a polyurethane plastic in between. The coat is lined with a woven 54% rayon/46% polyester fabric. The polyurethane is not visible in cross-section; therefore HTS 6210 does not apply. The coat is approximately mid-thigh in length and has a notched lapel-style collar and a full front opening that is secured by two closures. The inner closure is secured by a ¾-length zipper. The outer closure, which covers the zipper area, is a left-over-right, double-breasted closure secured by one button at the neck area and three button and loop closures along the front opening. The coat has long hemmed sleeves, two front pockets with vertical side openings below the waist, a zippered pocket on the inner portion of the left placket and a straight cut hemmed bottom with a rear vent. The sample is being returned to you as you have requested. In your letter you suggested classification for this garment under HTS 6201.93.3000, which provides for water resistant jackets. As this garment is a coat it is not eligible for classification in the water resistant provisions. The applicable subheading for the peacoat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other. 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