The tariff classification of a woman’s outerwear garment from China
Issued February 10, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6202.13.4020
Headings: 6202
Product description
Your sample will be returned. Style 443840 is a woman’s outerwear garment with a shell composed of 100% polyester woven fabric that has a coating on the inner surface. The coating is not visible as that term is defined in the tariff; therefore, Harmonized Tariff Schedule of the United States (HTSUS) 6210 does not apply. The shell fabric is quilted to lightweight nonwoven polyester filling. The garment features a full front opening secured by six button closures, a standup collar, long sleeves, a self-fabric belt, and pockets with flaps secured by a button closure at the waist. In your letter you noted 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 443840 will be 6202.13.4020, HTSUS, which provides for 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
N250026 February 10, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location 5a3-059 Dodgeville, WI 53595 RE: The tariff classification of a woman’s outerwear garment from China Dear Ms. Malina: In your letter dated January 27, 2014, you requested a tariff classification ruling. Your sample will be returned. Style 443840 is a woman’s outerwear garment with a shell composed of 100% polyester woven fabric that has a coating on the inner surface. The coating is not visible as that term is defined in the tariff; therefore, Harmonized Tariff Schedule of the United States (HTSUS) 6210 does not apply. The shell fabric is quilted to lightweight nonwoven polyester filling. The garment features a full front opening secured by six button closures, a standup collar, long sleeves, a self-fabric belt, and pockets with flaps secured by a button closure at the waist. In your letter you noted 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 443840 will be 6202.13.4020, HTSUS, which provides for 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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