The tariff classification of a men’s coat from Vietnam

N238284 March 1, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.13.4015 Ms. Sara M. Moffatt Phoenix International Freight Services, Ltd. 1501 N. Mittel Blvd., Suite A Wood Dale, IL 60191 RE: The tariff classification of a men’s coat from Vietnam Dear Ms. Moffatt: In your letter dated January 30, 2013, on behalf of Travelsmith Outfitters, Inc., you requested a tariff classification ruling. The item in question, style 74103, is a men’s packable raincoat made from a woven 100% polyester fabric. The coat measures approximately 41” in the center back and has a full front opening with a two-way zipper closure covered by a placket with five hidden buttons, long sleeves with buttoned tabs at the wrist, a full nylon lining, slant, two-way pockets at the waist (including a pass-through feature), one exterior and four interior zippered pockets, a pointed collar, gussets around the armholes and a back vent. The coat has a half-zipper inside to accommodate a removable lining which will be sold separately. The shell fabric has a polyurethane membrane on the inner surface which you advised has been applied in a dot pattern which creates a design. The applicable subheading for style 74103 will be 6201.13.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, car coats, capes, cloaks and similar coats, of man-made fibers: 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division