CLA-2-62:OT:RR:NC:N3:357
Mr. Evan Ciampi
Burberry Wholesale Limited
444 Madison Ave
New York, NY 10022
RE: The tariff classification of men’s, women’s, boys’ and girls’ woven coats from the United Kingdom
Dear Mr. Ciampi:
In your letter dated October 1, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover.
Style 4003859 is a men’s, thigh-length, raincoat constructed from 100% woven, gabardine, cotton fabric treated with a durable water repellent (DWR). The garment contains a 100% woven, cotton fabric lining in the body, and a 100% woven, viscose fabric lining in the sleeves. It features a full front opening with a left-over-right, double breasted, button closure; a hook and eye collar closure; long, hemmed, sleeves with belted cuffs; epaulets; welt pockets with button closures; internal welt pockets; a pointed collar with notched lapels; a free-hanging back yoke; a self-fabric belt with a leather buckle closure; a gun flap; an inverted back pleat with button tab closure; and a hemmed bottom.
Style 3923605 is a boys’, thigh-length raincoat constructed from 100% woven, gabardine, cotton fabric treated with a DWR. The garment contains a 100% woven, cotton fabric lining in the body, and a 100% woven, viscose fabric lining in the sleeves. It features a full front opening with a left-over-right, double breasted, button closure; a hook and eye collar closure; long, hemmed, sleeves with belted cuffs; epaulets; welt pockets with button closures; a pointed collar with notched lapels; a free-hanging back yoke; a self-fabric belt with a buckle closure; a gun flap; an inverted back pleat with button tab closure; and a hemmed bottom.
Style 3900461 is a women’s, thigh-length raincoat constructed from 100% woven, gabardine, cotton fabric treated with a DWR. The garment contains a 100% woven, cotton fabric lining in the body, and a 100% woven, viscose fabric lining in the sleeves. It features a full front opening with a right-over-left, double breasted, button closure; a hook and eye collar closure; long, hemmed, sleeves with belted cuffs; epaulets; welt pockets with button closures; a pointed collar with notched lapels; a free-hanging back yoke; a self-fabric belt with a leather buckle closure; a back vent; a gun flap; and a hemmed bottom.
Style 8004348 is a girls’, thigh-length raincoat constructed from 100% woven, gabardine, cotton fabric treated with a DWR. The garment contains a 100% woven, cotton fabric lining in the body, and a 100% woven, viscose fabric lining in the sleeves. It features a full front opening with a right-over-left, double breasted, button closure; long, hemmed, sleeves with belted cuffs; epaulets; welt pockets with button closures; a pointed collar with notched lapels; a free-hanging back yoke; a self-fabric belt with a buckle closure; a back vent; a gun flap; and a hemmed bottom.
The applicable subheading for style 4003859 will be 6201.12.2010, Harmonized Schedule of the United States (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 cotton: Other: Raincoats: Men’s. The rate of duty will be 9.4% ad valorem.
The applicable subheading for style 3923605 will be 6201.12.2020, 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 cotton: Other: Raincoats: Boys’. The rate of duty will be 9.4% ad valorem.
The applicable subheading for style 3900461 will be 6202.12.2010, 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 cotton: Other: Raincoats: Women’s. The rate of duty will be 8.9% ad valorem.
The applicable subheading for style 8004348 will be 6202.12.2020, 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 cotton: Other: Raincoats: Girls’. The rate of duty will be 8.9% 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