The tariff classification of a men’s raincoat from Vietnam and China

N227897 August 9, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.13.4015 Mr. Steven Tabor Mystic Inc. 463 7th Avenue, 12th Floor New York, N.Y. 10018 RE: The tariff classification of a men’s raincoat from Vietnam and China Dear Mr. Tabor: In your letter dated July 20, 2012, you requested a tariff classification ruling. The sample submitted, style number L10343, is a men’s raincoat with a shell composed of a woven 100% polyester fabric on the outer surface and a flat tricot knit 100% polyester fabric on the inner surface, bonded together with a thermoplastic urethane (TPU) in between. The raincoat is lined with a woven 100% polyester fabric. The raincoat has an additional zip-out liner also composed of a woven 100% polyester fabric. The liner is not of the type that is worn separately. The raincoat extends to the knee area in length and has a double collar. The inner collar is a removable button-off collar composed of a woven wool blend fabric. The raincoat has a full front opening secured by hidden left-over-right, four button closure. An overlapping flap covers the button front opening. The garment has long hemmed sleeves, two slanted front pockets below the waist, a pocket on the inner portion of each front placket and a straight cut hemmed bottom with a rear vent. In the case of fabrics assembled in layers, we must determine if the plastic is visible in cross-section or through one of the fabric layers. The visibility criterion is satisfied when the plastic material added to the fabric is visibly distinguishable from the fabric without the use of magnification. No account should be taken of any resulting change in only shine, reflectivity, dullness or other property which causes the viewer to see the effect rather than presence of plastic material. Applying the "visible to the naked eye" test on the fabric of style L10343, using normally corrected vision in a well-lighted room, no coating was visibly distinguishable from the fabrics without the use of magnification. A plastics layer was not visible to the naked eye in the cross-section of the fabrics. Under magnification the middle layer of plastic, which is white, is distinguishable from the inner warp knit fabric, which is gray. When using the naked eye test, however, the plastic and fabric appear as an undifferentiated gray mass. Therefore, this construction does not meet the HTSUS tests for visibility. The sample is being returned to you as you have requested. 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: 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, Thomas J. Russo Director National Commodity Specialist Division