CLA-2-62:OT:RR:NC:WA:357
Ms. Susan Stempko
Herman Kay Co., Inc.
463 Seventh Avenue
New York, N.Y. 10018
RE: The tariff classification of a women’s raincoat from China or Vietnam
Dear Ms. Stempko:
In your letter dated February 25, 2010, you requested a tariff classification ruling.
The sample submitted, style number LF72535V, is a women’s knee-length raincoat with a shell composed of a laminated fabric consisting of a woven 51% nylon/49% polyester fabric on the outer surface and a flat knit 100% polyester fabric on the inner surface, bonded together with a polyurethane plastic in between. The polyurethane is not visible in cross-section. The raincoat is lined with a woven 100% polyester fabric. The garment has an additional detachable liner composed of a woven 100% acrylic fabric in the body and a woven 80% polyester/20% cotton fabric in the sleeves. The liner is not of the type that can be worn as a separate garment.
The raincoat has a notched lapel-style collar, a double breasted full front opening secured by seven button closures, two free-hanging front yokes with a one-button closure, a free-hanging rear yoke with a one-button closure, epaulets secured by a one-button closure, long hemmed sleeves with a self-fabric detachable band at the wrist area secured by belt loops and a buckle closure, a self-fabric detachable belt with a buckle at the waist area with belt loops, two front pockets below the waist and an inverted pleat on the rear panel that extends from the waist area to the bottom hem.
The raincoat is being returned to you as you have requested.
The applicable subheading for the raincoat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other women’s overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division