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

N237862 February 19, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Mr. Steven Tabor Mystic, Inc. 463 7th Ave. New York, NY 10018 RE: The tariff classification of a men’s raincoat from Vietnam and China Dear Mr. Tabor: In your letter dated January 23, 2013, you requested a tariff classification ruling. You submitted a sample garment which is being returned as you requested and a swatch of fabric which we have retained. The item in question, style MK98213, is a men’s raincoat measuring approximately 36” in the center back. The shell will be made from either of two fabrics: a herringbone weave in a 64% polyester/32% rayon/4% spandex blend or a twill weave in a 65% polyester/33% rayon/2% spandex blend. Both constructions will have a backside laminate of visible TPU (thermoplastic urethane). The coat has a full front opening with a five-button, left-over-right closure with a covered placket, long sleeves with a buttoned tab at the wrist, slant pockets at the waist and a pointed collar. The coat is fully lined with a woven polyester fabric. The applicable subheading for style MK98213 will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of the type described in subheadings 6201.11 to 6201.19, of man-made fibers. The rate of duty will be 7.1 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division