The tariff classification of a women’s raincoat from China
Active· CBP ruling HQ N144475· Issued 2011-02-11
Ruling text
N144475 February 11, 2011 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Ms. Antoinette McKnight American Shipping Company, Inc. 250 Moonachie Rd., 5th Floor Moonachie, N.J. 07074 RE: The tariff classification of a women’s raincoat from China Dear Ms. McKnight: In your letter dated January 20, 2011, on behalf of Amerimark Direct LLC, you requested a tariff classification ruling. The sample submitted, style number 057947, is a women’s raincoat with a shell composed of a woven 100% polyester with a visible polyurethane coating on the inner surface. The garment is lined with a woven 100% polyester fabric. The raincoat extends to above the knee area in length, has a detachable hood with a drawcord tightening that is held to the garment by five buttons, a fold-down collar and a full front opening that is secured by a hidden five-button closure. The garment has long hemmed sleeves, a band with a one-button closure at the wrist area, two front pockets below the waist, an inner pocket and a straight cut hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the raincoat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The rate of duty will be 7.1 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 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N144475, retrieved 2026-10-12T05:57:02Z, republished verbatim. This digest is informational; only CBP issues binding rulings.