The tariff classification of a women’s coat from Bangladesh

N238701 March 15, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of a women’s coat from Bangladesh Dear Ms. Malina: In your letter dated February 14, 2013, you requested a tariff classification ruling. You submitted a sample which we are returning as you requested. The item in question, style #431884, described as a women’s XR Quilted Insulated Parka, has a shell made from a woven 100% polyester fabric with a clear PU (polyurethane) coating that is quilted to a lightweight nonwoven polyester filling. The garment has a full front opening with a seven-snap, right-over-left closure, long hemmed sleeves with snapped vents, slant pockets at the waist, epaulets, a self-fabric tie belt at the waist, a standup collar and a full taffeta lining. The garment measures approximately 32” in the center back in size 1X. In your letter you noted that the shell fabric is water resistant. Because this garment has the character of a coat rather than an anorak or similar garment, it is not eligible for classification under the water resistant subheadings of the tariff. The applicable subheading for style #431884 will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, car coats, capes, cloaks and similar coats, of man-made fibers. 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