The tariff classification of a women’s raincoat from China

N317986 March 3, 2021 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4005; 9903.88.15 Mr. Greg Fields Vera Bradley Designs 12420 Stonebridge Road Roanoke, IN 46783 RE: The tariff classification of a women’s raincoat from China Dear Mr. Fields: In your letter dated February 9, 2021, you requested a tariff classification ruling. Per your request, the sample will be returned. Style 27795 is a women’s thigh-length raincoat constructed from 100% polyester woven fabric. In your letter, you state the inner surface of the fabric is coated with polyurethane, and the outer surface has been treated with a water resistant coating. The garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood threaded with a self-fabric drawstring fitted with locks. The garment includes long sleeves with elastic cuffs, snap-flap pockets below the waist, a back vent, and a drop-tail hem. A five-snap, exterior storm flap covers the zipper closure, and a self-fabric drawstring fitted with locks is threaded through the waist. Although you suggest the garment is classified under heading 6210, Harmonized Tariff Schedule of the United States (HTSUS), the coating on the inner surface of the shell fabric is not visible as that term is defined in the tariff. Therefore, heading 6210, HTSUS, does not apply. The applicable subheading for style 27795 will be 6202.13.4005, Harmonized Tariff Schedule of the United States (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: Raincoats: Women’s. The rate of duty will be 27.7% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.13.4005, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6202.13.4005, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.   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 https://hts.usitc.gov/current. 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division