The tariff classification of a women’s coat from China

N192675 November 22, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a women’s coat from China Dear Mr. Yokopenic: In your letter dated November 4, 2011, you requested a tariff classification ruling. The sample you submitted is being returned. The item in question, style J12576A-7401, is a swing-style raincoat. It has a shell made from an 80% polyester/20% nylon twill weave fabric with a rubber treatment on the underside. The coat is 32-1/2 inches in length and has a full front opening with a three-button, right-over-left double breasted closure, slant pockets at the waist, a pointed collar, buttoned tabs at the wrist, a decorative belt segment in the rear, a back pleat extending from above the waist to the bottom hem and a full taffeta-type lining. The garment is not coated for purposes of heading 6210, HTSUS. In addition, raincoats are not within the subheading for water resistant garments. The applicable subheading for style J12576A-7401 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: 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division