CLA-2-62:OT:RR:NC:WA:357
Mr. Steven Tabor
Mystic Inc.
463 7th Avenue, 12th fl.
New York, N.Y. 10018
RE: The tariff classification of a men’s raincoat from Vietnam and China
Dear Mr. Tabor:
In your letter dated October 1, 2012, you requested a tariff classification ruling.
The sample submitted, style number L10353, is a men’s raincoat with a shell composed of a woven 100% polyester pongee fabric on the outer surface and a flat tricot knit 100% polyester fabric on the inner surface, bonded together with a visible coating in between. The raincoat is lined with a woven 100% polyester fabric. The raincoat has an additional zip-out liner also composed of a woven 100% polyester fabric. The liner is not of the type that is worn separately.
The raincoat extends to the knee area in length and has a double collar, with the inner collar removable. The coat has a full front opening secured by a hidden left-over-right, four button closure covered by an overlapping. The garment has long hemmed sleeves, two slanted front pockets below the waist, a pocket on the inner portion of the left front placket and a straight cut hemmed bottom with a rear vent.
The applicable subheading for the raincoat will be 6210.20.5000, 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 subheadings 6201.11 to 6201.19: Of man-made fibers: Other. The rate of duty will be 7.1 percent 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 W. Raftery at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division