The tariff classification of a men’s raincoat from Vietnam

N093880 March 3, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6201.13.4015 Ms. Marilyn G. Santos Supreme International, LLC 3000 NW 107th Ave. Miami, FL 33172 RE: The tariff classification of a men’s raincoat from Vietnam Dear Ms. Santos: In your letter dated February 4, 2010, you requested a tariff classification ruling. The sample submitted, style number T9SS0099, is a men’s raincoat with a shell composed of a woven 100% polyester fabric. The raincoat is lined with a brushed knit 100% polyester fabric. The raincoat extends to the lower thigh-area and has an integral hood with elastic edging that surrounds the face area and a full front opening secured by a double pull zipper closure. The garment has long sleeves with a contrasting color fabric insert along the upper portion of each sleeve, elasticized cuffs, two side seam pockets at the waist and a straight cut hemmed bottom. The garment has free-hanging front and rear yokes with hook and loop fasteners that cover a mesh lining. The Nike swoosh trademark is featured on the left chest. The sample is being returned to you as you have requested. Although you submitted a laboratory test report indicating that the garment passed the water resistance test, as a raincoat this garment is not eligible for classification in the water resistant provisions. The applicable subheading for the raincoat will be 6201.13.4015, 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: raincoats. 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 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division