CLA-2-62:OT:RR:NC:3:358
Ms. Carolyn Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595
RE: The tariff classification of a girls’ raincoat from India.
Dear Ms. Malina:
In your letter dated May 5, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style 392234 is a girl’s raincoat constructed from woven polyester fabric that you state is coated with a polyurethane material. The fabric is not considered visibly coated for tariff heading 6210 purposes. The full length coat features a polyester lining, a detachable hood, a collar, a full frontal opening with a right over left double breasted four button closure, long hemmed sleeves and a double ruffle bottom.
The applicable subheading for Style 392234 will be 6202.13.4010, Harmonized Tariff Schedule of the United States (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, raincoats: girls’. 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division