CLA-2-62:OT:RR:NC:N3:357
Ms. Susana Li
Macy’s Merchandising Group Inc.
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a women’s woven coat from Indonesia
Dear Ms. Li:
In your letter dated March 2, 2020, you requested a tariff classification. Your sample will be returned separately.
Style CC009401001 is a women’s thigh-length coat. The garment is constructed from 100% polyester woven fabric, which has been quilted in a diamond pattern to a non-woven polyester fill batting and lined with 100% polyester woven fabric.
The generously cut coat features a full front opening with a zipper closure that extends to the top of a stand-up collar and a permanently attached hood. The zipper is covered by an outer storm flap with an eight-snap closure. Other features include long, full-cut hemmed sleeves, snap-flap pockets below the waist, and a hemmed bottom. The garment also contains suede piping details and some degree of tailoring.
In your letter, you inquire whether the garment can be classified under 6202.93.5511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s anoraks, windbreakers and similar articles of man-made fibers. Although we agree that the garment contains some anorak features, we believe the garment’s cut, features, and tailoring indicate that it is more akin to a coat than an anorak.
You also inquire whether the garment can be classified under 6202.93.4800, HTSUS, if it meets the AATCC Test Method 35 water resistant test. Since the garment is more akin to a coat than an anorak, it is not eligible for classification under the water resistant subheadings for anoraks and similar articles.
The applicable subheading for style CC009401001 will be 6202.13.4020, 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: Other: Women’s. The rate of duty will be 27.7 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 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