The tariff classification of a women’s raincoat from Vietnam

N103799 May 21, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Mr. Jimmy Ching Dress Barn/Maurices 30 Dunnigan Drive Suffern, N.Y. 10901 RE: The tariff classification of a women’s raincoat from Vietnam Dear Mr. Ching: In your letter dated April 27, 2010, you requested a tariff classification ruling. The sample submitted, style number 13840WDB, is a women’s thigh-length raincoat with a shell composed of a woven 100% polyester fabric that has a polyurethane coating. The raincoat is lined with a woven man-made fiber fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The raincoat measures 31-1/2 inches from the center back and has a fold-down pointed collar and a full front opening secured by a right-over-left, four button closure. The garment also has an additional stitched-in chest insert with a stand-up collar. The chest insert has a separate zipper closure that extends to the top of the inner collar. The raincoat has long hemmed sleeves, a self-fabric band with a non-functional button that is held to the wrist area by loops, a self-fabric detachable tie belt at the waist area that is held to the garment by belt loops, metal D-rings hanging from the belt loops, two front pockets below the waist, a free-hanging rear yoke and a straight cut hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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