The tariff classification of a men’s coat from Vietnam

N356083 November 25, 2025 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.20.5010; 9903.02.69 Vanessa Haupt Strauss Operations Gmbh & Co. KG Frankfurter Str. 98-108 Biebergemünd 63599 Germany RE: The tariff classification of a men’s coat from Vietnam Dear Ms. Haupt: In your letter dated October 30, 2025, you requested a tariff classification ruling. Your sample will be returned, as requested. Article 8401216262 is a men’s coat with a shell composed of a woven 100% polyester woven fabric, with a visible polyurethane coating on the inner surface. The coat has a zip-out liner composed of a brushed knit 100% polyester fabric. The liner cannot be worn separately. The coat extends to the knee and has a full front opening secured by a zipper closure extending to the top of the collar. The garment features a hood with a draw cord tightening, long sleeves with inner storm cuffs, a pocket with zipper closure at the left chest, two vertical pockets with hook and loop closures at the waist, an inside pocket with a zipper closure at the left chest, and a hemmed bottom. You suggested classification under subheading 6201.40.2015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s man-made fiber raincoats. While the garments could be classified under heading 6201, HTSUS, they are also eligible for classification under heading 6210, HTSUS, as garments made up of fabrics of heading 5903. Note 6 to Chapter 62, HTSUS, states that when garments which are prima facie, classifiable both in heading 6210 and in other headings of chapter 62, excluding heading 6209, they are to be classified in heading 6210. The applicable subheading for article 8401216262 will be 6210.20.5010, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other: Overcoats, carcoats, capes, cloaks and similar garments. The rate of duty will be 7.1 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Vietnam will be subject to an additional ad valorem rate of duty of 20 percent. Your product falls within an excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.69 or exclusion subheading, in addition to subheading 6210.20.5010, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division