CLA-2-62:OT:RR:NC:N3:357
Mr. Paul Vroman
Radix Group International dba
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of a men’s coat from China
Dear Mr. Vroman:
In your letter dated November 23, 2018, you requested a tariff classification ruling on behalf of your client, The Orvis Company Inc. The sample will be returned under separate cover.
Style 2X47 is a men’s, thigh-length, raincoat constructed from 100% woven, polyester fabric treated with a durable water repellent (DWR). The garment contains a 82% nylon, 18% spandex, woven, fabric lining, and is generously cut for wear over other garments. The garment features a full front opening with a left-over-right, four-button closure; long, full-cut, hemmed, sleeves with a three-button detail; zippered flap pockets below the waist; a zippered chest pocket; two internal zippered pockets; an internal unsecured pocket; a pointed collar with notched lapels; a center back seam with a vent; and a hemmed bottom. The notched lapel can be buttoned to provide extra warmth.
In your letter you state that the garment is treated with a DWR for water resistance. In support of your claim you provided an independent laboratory report showing the coat passes the water resistant test as described in Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2. Please note, however, that there are no water resistant subheadings for garments classified as coats or similar coats.
The applicable subheading for style 2X47 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. 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