CLA-2-62:OT:RR:NC:N3:357
Ms. Martha Long
J. Crew
One Clifford Way
Arden, NC 28704
RE: The tariff classification of a women’s woven coat from Vietnam
Dear Ms. Long:
In your letter dated July 15, 2019, you requested a tariff classification ruling. Your sample will be returned separately.
Style AB501, Midi Snap Up Raincoat, is a women’s thigh-length woven coat constructed from 84% polyester, 16% cotton woven fabric visibly coated with polyurethane on the inside surface.
The generously cut garment features a full front opening secured by a zipper closure that extends to the base of a permanently attached scuba-type hood. The garment also contains an inner storm flap, an outer storm flap with a seven-snap closure, flap pockets with snap closures below the waist, and a rounded, hemmed bottom. The garment includes a drawstring with a lock for tightening inserted through a channel in the waist, and has long, full-cut, hemmed sleeves. In addition, the garment is not lined and does not contain a separate collar.
You inquire in your letter whether the garment can be classified under 6210.50.5520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s man-made fiber anoraks made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907. Although we agree the garment contains some anorak features, it is our opinion that the garment is more akin to a coat than an anorak.
The applicable subheading for style AB501 will be 6210.30.5000, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The rate of duty will be 7.1% 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