CLA-2-62:OT:RR:NC:N3:357
dba DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of a men’s coat from China Dear Mr. Vroman: In your letter dated December 26, 2019, you requested a tariff classification on behalf of your client, The Orvis Company Inc. Your sample will be returned.
Style 25N4 is a men’s thigh-length coat constructed from 100% wool woven fabric visibly impregnated, coated, covered, or laminated with polyurethane on the inner surface. The coat is lined with a woven fabric quilted in a diamond pattern to a non-woven batting, and features a spread collar; a full front opening with a zipper closure; and an outer storm flap with a five-snap closure. The garment also contains long sleeves with button cuffs; unsecured slant pockets at the waist; button-flap patch pockets below the waist; back vents with snap closures; and a hemmed bottom.
The applicable subheading for style 25N4 will be 6210.20.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Other: Other: Other. The rate of duty will be 6.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6210.20.9020, 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 6210.20.9020, 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 at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division