CLA-2-62:OT:RR:NC:N3:357
Ms. Allison Snyder
Dick’s Sporting Goods
345 Court Street
Coraopolis, PA 15108
RE: The tariff classification of a women’s coat from Bangladesh
Dear Ms. Snyder:
In your letter dated November 17, 2021, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style DAW22104 is a women’s coat constructed from 100% nylon woven fabric insulated with a nonwoven 100% polyester polyfill batting . You state in your letter the fabric is coated with plastic. The fully lined garment features a full front opening with a right-over-left six-snap closure; long, loose-fitting sleeves with snap cuffs; side vents; patch pockets, pointed collar; and a loose-fitting, hemmed bottom.
Although you suggest the garment is classified under heading 6210, Harmonized Tariff Schedule of the United States (HTSUS), the coating on the shell fabric is not visible as that term is defined in the tariff. Therefore, heading 6210, HTSUS, does not apply. You also state the garment is water resistant; however, there is no water-resistant provision for raincoats in the tariff.
The applicable subheading for style DAW22104 will be 6202.13.4005, 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: Raincoats: Women’s. The rate of duty will be 27.7% 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