CLA-2-62:OT:RR:NC:N3:357
Ms. Amanda Spannuth
Chico’s FAS Inc.
11215 Metro Parkway
Fort Meyers, FL 33966
RE: The tariff classification of a women’s woven coat from China
Dear Ms. Spannuth:
In your letter dated September 19, 2018, you requested a tariff classification. Your sample will be returned separately.
Style 020-19C76132 is a women’s thigh-length raincoat constructed from 100% polyester woven fabric, which has been lined with 100% polyester woven fabric. You state in your letter that the raincoat is coated with polyurethane, however, we did not detect a visible coating on either the outer or inner surface of the shell fabric. Since the coating is not visible, heading 6210, Harmonized Tariff Schedule of the United States (HTSUS), does not apply.
The generously cut raincoat features a full front opening with a zipper closure; an outer storm flap; long, full-cut sleeves with vented snap cuffs; patch pockets below the waist; and a hemmed bottom. The raincoat also contains a separate collar, a removable hood, and a partial, back elastic band.
The applicable subheading for style 020-19C76132 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. The rate of duty will be 27.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.13.4005, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6202.13.4005, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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