The tariff classification of a women’s raincoat from China

N098205 April 5, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Ms. Kathleen Root Barthco Trade Services Barthco, div of OHL 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a women’s raincoat from China Dear Ms. Root: In your letter dated March 17, 2010, on behalf of Dress Barn/Maurices, Inc., you requested a tariff classification ruling. The sample submitted, style number 00MP134, is a women’s thigh-length raincoat with a shell composed of a woven 100% polyester fabric on the outer surface and a flat knit 100% polyester fabric on the inner surface, bonded together with a polyurethane plastic in between. The polyurethane is not visible in cross-section. The raincoat is lined with a woven 100% polyester fabric. The raincoat is slightly fitted at the waist and has a detachable hood with a drawcord tightening that is held to the garment by five buttons, a notched lapel style collar and a full front opening secured by a right-over-left, four button closure. The garment has long hemmed sleeves, a detachable self-fabric tie belt at the waist that is held to the garment by belt loops, two front pockets below the waist, a free-hanging rear yoke and a straight cut hemmed bottom with a rear pleat. The sample is being returned to you as you have requested. Although you submitted a test report from an independent laboratory indicating that this garment passed the water resistance test, this garment is a raincoat and is not eligible for classification in the water resistant provisions. The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: 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