N238415 N2 Ruling Active

The tariff classification of a men’s raincoat from Vietnam and China

Issued March 8, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.20.5000

Headings: 6210

Product description

You submitted a sample which we are returning as you requested. The item in question, style L90083, is a men’s single-breasted, 38-inch length raincoat with a four-button front closure. The coat has long hemmed sleeves, slant pockets at the waist, a removable wool blend top collar, a back vent and a removable 100% polyester liner. The shell is a twill weave fabric of 54% bi-constituent fiber (68% polyester/32% nylon) and 46% polyester with a visible polyurethane coating on the inner surface.

CBP rationale

The applicable subheading for style L90083 will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of the type described in subheadings 6201.

Full text

N238415 March 8, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Mr. Steven Tabor Mystic, Inc. 463 7th Ave. New York, NY 10018 RE: The tariff classification of a men’s raincoat from Vietnam and China Dear Mr. Tabor: In your letter dated February 5, 2013, you requested a tariff classification ruling. You submitted a sample which we are returning as you requested. The item in question, style L90083, is a men’s single-breasted, 38-inch length raincoat with a four-button front closure. The coat has long hemmed sleeves, slant pockets at the waist, a removable wool blend top collar, a back vent and a removable 100% polyester liner. The shell is a twill weave fabric of 54% bi-constituent fiber (68% polyester/32% nylon) and 46% polyester with a visible polyurethane coating on the inner surface. The applicable subheading for style L90083 will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of the type described in subheadings 6201.11 to 6201.19, of man-made fibers. The rate of duty will be 7.1 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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