CBP Ruling N238282 — The tariff classification of a men’s packable raincoat from Vietnam

Tariff classification

Headings: 6201

Product description

The item in question, style 74100, is a men’s raincoat with a shell made from a 100% polyester woven fabric. The coat extends to the mid-thigh, with a center back length of approximately 36”. It has a full front opening with a two-way zipper closure covered by a flap with a seven-snap closure, long sleeves with gusseted cuffs secured by a snap tab, slant pockets covered by a snapped flap at the waist, zippered pockets with a horizontal flange covering in the upper chest, several inner pockets, gussets around the armholes, a full taffeta-type 100% nylon woven lining and a hood that rolls up and stores within the collar. There is no tightening at the waist or bottom hem. The shell fabric has a polyurethane membrane on the inner surface which you advised has been applied in a dot pattern which creates a design.

CBP rationale

The applicable subheading for style 74100 will be 6201.13.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, car coats, capes, cloaks and similar coats, of man-made fibers: raincoats.

Full text

N238282 March 5, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.13.4015 Ms. Sara M. Moffatt Phoenix International Freight Services, Ltd. 1501 N. Mittel Blvd., Suite A Wood Dale, IL 60191 RE: The tariff classification of a men’s packable raincoat from Vietnam Dear Ms. Moffatt: In your letter dated January 30, 2013, on behalf of Travelsmith Outfitters, Inc., you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style 74100, is a men’s raincoat with a shell made from a 100% polyester woven fabric. The coat extends to the mid-thigh, with a center back length of approximately 36”. It has a full front opening with a two-way zipper closure covered by a flap with a seven-snap closure, long sleeves with gusseted cuffs secured by a snap tab, slant pockets covered by a snapped flap at the waist, zippered pockets with a horizontal flange covering in the upper chest, several inner pockets, gussets around the armholes, a full taffeta-type 100% nylon woven lining and a hood that rolls up and stores within the collar. There is no tightening at the waist or bottom hem. The shell fabric has a polyurethane membrane on the inner surface which you advised has been applied in a dot pattern which creates a design. The applicable subheading for style 74100 will be 6201.13.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, car coats, 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, Thomas J. Russo Director National Commodity Specialist Division

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