CLA-2-62:OT:RR:NC:N3:357
Ms. Lena Rainbow
Phillips-Van Heusen Corp.
200 Madison Ave.
New York, NY 10016
RE: The tariff classification of a women’s woven raincoat from China
Dear Ms. Rainbow:
In your letter dated September 21, 2011, you requested a tariff classification ruling.
The item in question, style 4838050, is a women’s raincoat with a shell made from a polyester/cotton/metallic woven fabric. The garment has a full front opening with a four-button, right-over-left closure, long sleeves with elastic at the wrist, slant, button-through pockets at the waist, a standup collar with a fabric tie and a full taffeta lining. It has a center back length of approximately 31-1/2 inches and is composed of panels sewn horizontally at the waist creating a ruffle.
A yarn that contains any amount of metal is regarded in its entirety as “metalized yarn,” which is considered other textile material for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the weight of all yarns that contain metal. According to the breakdown you provided the overall fiber content is 52% cotton/44% nylon/4% metallic, with the warp yarns composed of 100% nylon and the filling yarns composed of 93% cotton/7% metallic. The metallic is wrapped around the cotton yarn, creating a yarn that is by definition considered “other textile material” in its entirety. Therefore, the weight breakdown for classification purposes is 56% “other textile material” and 44% cotton.
You described the garment as water resistant, but gave no details. Because this item is a raincoat and is provided for in a subheading that has no provision for water resistance, the garment’s classification will not be influenced by that fact.
The applicable subheading for style 4838050 will be 6202.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ overcoats, carcoats, capes, cloaks and similar coats of other textile materials. The rate of duty will be 2.8 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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division