The tariff classification of a woman’s outerwear from Vietnam

N247446 November 20, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Amy Smith Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a woman’s outerwear from Vietnam Dear Ms. Smith: In your letter dated October 28, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style TOWT432 is a woman’s outerwear constructed from 100% nylon woven.  The fully lined outerwear extends to the mid-thigh area and has a full front opening that is secured by a zipper closure, which extends to the top of the collar, and a hood with draw cord tightening.  The garment features long sleeves, two vertical pockets with zipper closures at the waist, an inner draw cord tightening at the waist, and a hemmed bottom. Although in your letter you indicated there is a polyurethane coating, the coating is not visible as that term is defined in the Harmonized Tariff Schedule of the United States (HTSUS); therefore HTSUS 6210 does not apply. The applicable subheading for the style TOWT432 will be 6202.13.4020, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division