The tariff classification of a women’s raincoat from China

N219386 June 20, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Mr. Anthony LoPresti S.J. Stile Associates Ltd. 181 South Franklin Ave. Valley Stream, N.Y. 11581 RE: The tariff classification of a women’s raincoat from China Dear Mr. LoPresti: In your letter dated May 25, 2012, on behalf of Elie Tahari Ltd., you requested a tariff classification ruling. The sample submitted, style number E701A402, is a women’s lower thigh-length raincoat with a shell composed of a woven 100% polyester fabric that has a water repellant coating. The coat is lined with a woven man-made fiber fabric. The water repellant coating is not visible as that term is defined in the tariff, therefore HTSUS 6210 does not apply. The raincoat is slightly fitted at the waist and has a detachable one-piece hood with a drawcord tightening held to the garment by snaps. The raincoat also has a chest warmer insert with a zipper closure that extends to below the chest area and is held to the garment by two side zippers, an additional full length front opening with a zipper closure covering the chest warmer insert and a stand-up collar. An overlapping flap with five snaps that extends from the collar to the waist area covers only the upper portion of the front zipper, leaving the lower portion exposed. The raincoat has long hemmed sleeves with a detachable self-fabric band with a snap closure at the wrist area, a self fabric rear belt held to the waist by two rear tunnels and a snap closure on the outer sides of the front panel, two front pockets with side openings below the waist and a straight cut hemmed bottom. The sample is being returned to you. 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, Thomas J. Russo Director National Commodity Specialist Division