The tariff classification of women’s overcoats from Vietnam and China

N251694 April 8, 2014 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 women’s overcoats from Vietnam and China Dear Ms. Smith: In your letter dated March 19, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style WTGU13 is a woman’s overcoat extends to the calf area in length with a shell composed of 100% nylon woven fabric. The shell fabric is quilted to lightweight nonwoven polyester filling. The garment features a full front opening secured with a two-way zipper closure, a hood, long sleeves with elasticized capping, and two vertical front pockets with zipper closures below the waist. Style WTGU14 is a woman’s thigh-length overcoat with a shell composed of 100% nylon woven fabric. The shell fabric is quilted to lightweight nonwoven polyester filling. The garment features a full front opening secured with a two-way zipper closure covered by a flap with an eight-snap closure, a standup collar, a detachable hood that is held to the garment by zipper closure, long sleeves, and two vertical front pockets with zipper closures below the waist. In your letter, you suggested classification for these garments under subheading 6202.93, HarmonizedTariff Schedule of the United States (HTSUS), which provides for women’s anoraks, ski-jackets and similar articles. However, these garments are more akin to a coat. The applicable subheading for the styles WTGU13 and WTGU14 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 via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division