CBP Ruling N260735 — The tariff classification of a man’s coat from Vietnam

Tariff classification

Headings: 6210

Product description

Your sample will be returned as requested. Style 7201606 is a knee length coat with a shell made from a woven 100% polyester fabric with a visible coating on the inner surface. The fully lined garment features a full front opening secured by a zipper closure, a hood with drawstring closure, long sleeves with elasticized cuffs, zipper pockets below the waist and a hemmed bottom. In your letter you described this item as unisex. Gender identification of woven garments is governed by Harmonized Tariff Schedule of the United States, (HTSUS) chapter 62 Legal Note 8, which indicates that the direction of closure will generally determine whether a garment is classified as men’s or women’s, unless the cut clearly indicates otherwise. We note, however, that the sample is a size medium and its cut is consistent with a men’s medium. Consequently, a woman buying this garment would have to buy a size smaller than her normal size. In other words, if she wore size large in women’s she would have to buy a size medium in this garment. Consequently, it is our opinion that the garment is cut and sized according to men’s specifications.

CBP rationale

The applicable subheading for the style 7201606 will be 6210.20.5000, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6201.

Full text

N260735 February 5, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Ms. Donna Arloro PVH Corp 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a man’s coat from Vietnam Dear Ms. Arloro: In your letter dated January 6, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 7201606 is a knee length coat with a shell made from a woven 100% polyester fabric with a visible coating on the inner surface. The fully lined garment features a full front opening secured by a zipper closure, a hood with drawstring closure, long sleeves with elasticized cuffs, zipper pockets below the waist and a hemmed bottom. In your letter you described this item as unisex. Gender identification of woven garments is governed by Harmonized Tariff Schedule of the United States, (HTSUS) chapter 62 Legal Note 8, which indicates that the direction of closure will generally determine whether a garment is classified as men’s or women’s, unless the cut clearly indicates otherwise. We note, however, that the sample is a size medium and its cut is consistent with a men’s medium. Consequently, a woman buying this garment would have to buy a size smaller than her normal size. In other words, if she wore size large in women’s she would have to buy a size medium in this garment. Consequently, it is our opinion that the garment is cut and sized according to men’s specifications. The applicable subheading for the style 7201606 will be 6210.20.5000, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Of man-made fibers: Other. 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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