CLA-2-62:OT:RR:NC:N3:357
Mr. Greg Fields
Vera Bradley Designs
12420 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of a women’s raincoat and poncho from China
Dear Mr. Fields:
In your letter dated October 6, 2021, you requested a tariff classification ruling. The samples will be retained for our files.
Style 27795 is a women’s thigh-length raincoat that we previously ruled on in N317986. Per your request, we have examined the final production sample provided, but since the garment construction and features have not materially changed, the classification provided in N317986 has not changed.
Style 29730 is a poncho constructed from 100% polyester woven fabric coated with polyurethane on the interior surface and treated with a durable water repellent on the exterior surface. The coatings are not visible as the term is defined in the tariff.
The sleeveless garment pulls over the head, covers the elbows, and extends below the waist. It features a hood threaded with a drawstring for adjusting around the face, a pouch pocket, and a hemmed bottom. When not in use, the garment can be folded and stored in the pouch pocket.
In your letter, you suggest the garment is classified as a water-resistant anorak. We disagree. The subject garment does not contain anorak features but rather contains features similar to a poncho or a cape. The garment has no side seams. Instead, each side contains a 5-inch seam that forms an armhole but not a fully constructed sleeve. The armholes serve to secure the garment on the body similar to side fasteners or sleeve-endings on other garments previously classified by CBP as ponchos. See HQ 086610, dated March 16, 1990, PD A84526, dated June 28, 1996, and HQ 963877, dated June 1, 2000, which classified garments with side fasteners or sleeve endings as ponchos.
Consequently, the applicable subheading for style 29730 will be 6202.13.4020, Harmonized Tariff Schedule of the United States (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% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6202.13.4020, 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 6202.13.4020, 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 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