CLA-2-62:OT:RR:NC:N3:357
Ms. Elise Shibles
Sandler, Travis & Rosenberg, P.A.
505 Sansome Street, Ste 1475
San Francisco, CA 94111
RE: The tariff classification of men’s, women’s, and unisex woven coats from an undetermined country
Dear Ms. Shibles:
In your letter dated August 23, 2018, you requested a tariff classification ruling on behalf of your client, Morrison Apparel LLC. Your sample will be returned under separate cover.
The submitted sample is a men’s knee-length coat constructed from 100% nylon fabric coated with plastic on the inner surface. The garment contains a woven, man-made fiber lining that is quilted in a cross-hatch pattern to a non-woven batting. Its features include a full front opening with a left-over-right, five-snap closure; long, hemmed, raglan sleeves; a zippered hood that when unfastened drapes over the shoulders; pockets below the waist; and a hemmed bottom.
Although you suggest that the garment is classified under heading 6210, Harmonized Tariff Schedule of the United States (HTSUS), the coating on the inner surface of the shell fabric is not visible as that term is defined in the tariff. Therefore, heading 6210, HTSUS, does not apply.
The applicable subheading for the men’s coat will be 6201.13.4015, HTSUS, which provides for: Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Raincoats: Men’s. If the garment is imported from a country subject to Normal Trade Relations (NTR), the rate of duty will be 27.7% ad valorem.
In your letter, you also request classification of the coat if it is entered in a women’s or unisex version. You did not provide samples; however, you state that, other than size, the women’s and unisex versions are identical to the men’s sample you provided.
Note 8 to Chapter 62 states that garments, which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
The applicable subheading for the women’s and unisex coats will be 6202.13.4005, 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: Women’s. If the garments are imported from a country subject to NTR, the rate of duty will be 27.7% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division