The tariff classification of a reversible woman’s coat from China
Issued July 30, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6202.13.4020
Headings: 6202
GRI rules applied: GRI 3, GRI 3(c)
Product description
Your sample will be returned. Style DS13-J16463B is a woman’s reversible outerwear garment. One shell is constructed from 100% polyester knit pile faux fur fabric; the other shell is constructed from 100% polyester woven fabric. Both sides of the outerwear garment feature full front openings secured by four-button closures, stand up collars, long sleeves trimmed with faux fur on the cuffs, and two pockets at the waist. Style DS13-J16463B is reversible with both sides finished and suitable for wear on the exterior. In accordance with General Rule of Interpretation 3, Harmonized Tariff Schedule of the United States (HTSUS), and prior Customs and Border Protection rulings on reversible garments, when neither side predominates, the garment is classifiable in accordance with GRI 3(c), under the heading which occurs last in the tariff among those equally meriting consideration. Such is the case with these garments. In your letter, you note that the shell fabric is water resistant. Because this garment has the character of a coat rather than an anorak or similar garment, it is not eligible for classification under the water resistant subheadings of the tariff.
CBP rationale
The applicable subheading for style DS13-J16463B will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s.
Full text
N244405 July 30, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Andrew Steinberg Tiger J, LLC 1430 Broadway Suite 1900 New York, NY 10018 RE: The tariff classification of a reversible woman’s coat from China Dear Mr. Steinberg: In your letter dated June 6, 2013, you requested a tariff classification ruling. Your sample will be returned. Style DS13-J16463B is a woman’s reversible outerwear garment. One shell is constructed from 100% polyester knit pile faux fur fabric; the other shell is constructed from 100% polyester woven fabric. Both sides of the outerwear garment feature full front openings secured by four-button closures, stand up collars, long sleeves trimmed with faux fur on the cuffs, and two pockets at the waist. Style DS13-J16463B is reversible with both sides finished and suitable for wear on the exterior. In accordance with General Rule of Interpretation 3, Harmonized Tariff Schedule of the United States (HTSUS), and prior Customs and Border Protection rulings on reversible garments, when neither side predominates, the garment is classifiable in accordance with GRI 3(c), under the heading which occurs last in the tariff among those equally meriting consideration. Such is the case with these garments. In your letter, you note that the shell fabric is water resistant. Because this garment has the character of a coat rather than an anorak or similar garment, it is not eligible for classification under the water resistant subheadings of the tariff. The applicable subheading for style DS13-J16463B will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s. 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 the 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 Fung King Kong at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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