CLA-2-62:OT:RR:NC:N3:348

Ms. Deborah Janusa
J.W. Allen & Co., Inc.
1000 Riverbend Dr., Suite L
St. Rose, Louisiana 70808

RE: The tariff classification of raincoat from China

Dear Ms. Janusa:

In your letter dated August 4, 2021, on behalf of your client, Louisiana Professional Wear LLC, you requested a tariff classification ruling. The sample will be returned, as requested.

The submitted sample, Style 600SCJ, is a unisex raincoat constructed from 100% polyester nonwoven fabric coated with a compact PVC plastic material that completely obscures the underlying fabric. The garment extends below the waist and features a collar with a corduroy binding detail, a four-snap front opening with a storm flap, batwing-style long sleeves and a hemmed bottom. The collar contains four snaps used to attach a hood. The garment will be used for agriculture, construction, and basic industrial work.

The applicable subheading for Style 600SCJ will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other...Other." The rate of duty will be 16 percent ad valorem.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6210.10.9040, 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., 9903.88.65, in addition to subheadings 6210.10.9040, 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 Rosemarie Hayward via email at [email protected]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division