The tariff classification of ladies’ raincoats from China

N322623 November 23, 2021 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1010; 9903.88.15 Ms. Carol-Lynn McGovern Hatley Little Blue House Inc. 860 90th Avenue Lasalle, QC H8R 3A2 Canada RE: The tariff classification of ladies’ raincoats from China Dear Ms. McGovern: In your letter dated November 4, 2021, you requested a tariff classification ruling. Illustrations were submitted with your request. However, no sample was provided to our office. You state in your letter, Style L1618, is a ladies’ raincoat. The raincoat is constructed from 100% polyester knit fabric coated with a compact polyurethane plastic material that completely obscures the underlying fabric. The garment extends below the waist and features a permanent hood with a two snap closure and drawstring, full front opening secured by six left-over-right snap closure, long sleeves and two pockets below the waist. The applicable subheading for Style L1618 will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women's or girls." The rate of duty will be 3.8 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6113.00.1010, 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 subheadings 6113.00.1010, 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division