CLA-2-62:OT:RR:NC:N3:357
Ms. Sara M. Moffatt
Phoenix International Freight Services, Ltd.
1501 N. Mittel Blvd., Suite A
Wood Dale, IL 60191
RE: The tariff classification of a packable trench coat from Vietnam
Dear Ms. Moffatt:
In your letter dated January 30, 2013, on behalf of Travelsmith Outfitters, Inc., you requested a tariff classification ruling. The sample you submitted is being returned as you requested.
The item in question, style 74101 – Classic Packable Microfiber Trench – is a men’s raincoat with a shell made from a 100% polyester woven fabric and a lining of 100% woven nylon fabric. The coat extends to the mid-calf, with a center back length of 50”. It has a four-button, double-breasted, left-over-right closure, a pointed collar and notched lapel, long sleeves, tabs with a hook and loop adjustment and a non-functional buckle at the wrists, a free-hanging back yoke, epaulets, a button-down gun patch in the right chest, slant pockets with a pass-through slot and a buttoned flap at the waist, a belt, a back vent and several zippered inner pockets.
The shell fabric has a polyurethane membrane on the inner surface which you advised has been applied in a dot pattern which creates a design.
The applicable subheading for style 74101 – Classic Packable Microfiber Trench, will be 6201.13.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, car coats, capes, cloaks and similar coats, of man-made fibers: 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 William Raftery at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division