CLA-2-62:OT:RR:NC:N3:357
Vanitha Gurusamy
Hatley Little Blue House Inc.
4001 Boulevard Cote-Vertu Ouest
Saint-Laurent, QC H4R 1R5
Canada
RE: The tariff classification of a women’s raincoat from China
Dear Ms. Gurusamy:
In your letter dated April 11, 2023, you requested a tariff classification ruling. The sample will be retained.
Style L1657 is a women’s raincoat constructed from a two-layer laminated fabric consisting of a 100% polyester woven fabric bonded to a thermoplastic polyurethane (TPU) film. The garment features a full front opening with a two-way zipper closure that extends to the base of a scuba-type hood; an inner storm flap; long, loose-fitting sleeves with self-fabric cuffs; welt pockets below the waist; and a sweeping curved hem. The garment also includes a drawstring inserted through a casing in the waist, which can be tightened and held in place with locks attached to the drawstring ends.
The applicable subheading for style L1657 will be 6210.30.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in heading 6202: Of man-made fibers: Other: Overcoats, carcoats, capes, cloaks and similar garments. The rate of duty will be 7.1% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6210.30.5010, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6210.30.5010, 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, including information on exclusions and their effective dates, 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 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