The tariff classification of a man’s coat from Vietnam

N028441 June 10, 2008 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.13.4030 Mr. Mike Rizner Holloway Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a man’s coat from Vietnam Dear Mr. Rizner: In your letter dated May 12, 2008, you requested a classification ruling. The sample submitted, “Conquest Duraweav Knee Lnth Parka,” style number 9162, in men’s sizes XS – 3XL, is a knee-length coat with a shell composed of a woven 100% nylon fabric with a clear acrylic coating. The coat is lined in the body and hood with a knit brushed microfleece 100% polyester fabric and in the sleeves with a woven 100% nylon fabric that is quilted to a nonwoven polyester batting fill. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The coat has an integral hood with a drawcord tightening, a full front opening secured by a zipper closure, a zippered front pocket on the right yoke area, long sleeves with partial elastic and a tab with a hook and loop fastener on the cuffs, two front slash pockets below the waist, a zipper opening on the inner lining fabric that extends across the entire waist area and a straight cut hemmed bottom. The sample is being returned to you as you have requested. In your letter you indicate that the coat will also be imported in a scarlet color 100% nylon shell fabric with an acrylic milky coating. Because different constructions and finishes may affect whether a coating is visible, we can only provide a ruling on the sample submitted. Style 9162 is a coat and is not eligible for classification in the water resistant provisions. The applicable subheading for the coat (except when imported in a scarlet color shell fabric with an acrylic milky coating,) will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/. The coat falls within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division