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NY N017361

October 5, 2007



TARIFF NO.: 6202.13.4005

Ms. Lynne Desplanches
Tommy Bahama Group, Inc.
428 Westlake Ave. N. #388
Seattle, WA 98109

RE: The tariff classification of a women’s coat from China

Dear Ms. Desplanches:

In your letter dated September 14, 2007, you requested a classification ruling. The sample you submitted, which is a size small, will be returned as you requested.

The item in question, style 81TW5328, is a women’s outerwear garment that is made from a woven 100% polyester fabric that has been treated for water resistance. The question you posed is whether this garment is classifiable in the subheading for water resistant anoraks and similar garments.

Style 81TW5328 has a center back length of approximately thirty-one inches. It has a full front opening with a zipper closure, a self-fabric hood, slant pockets with snaps below the waist, small chest pockets with snapped flaps, long hemmed sleeves with a zippered gusset at the wrist and a self-fabric tie belt threaded through loops at the waist. It has a slight flaring at the hem.

Coats and jackets are provided for in different subheadings within HTS heading 6202. For an article to be classified in the water resistant subheading it must be an anorak or “similar article,” rather than an overcoat, carcoat or similar coat. Raincoats have been determined to be included in the coat subheading.

The applicable subheading for style 81TW5328 will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers: raincoats. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/.

This coat falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 William Raftery at 646-733-3047.


Robert B. Swierupski

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