10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

D81044 D8 Ruling Active

The tariff classification of a woman's coat from Canada.

Issued September 3, 1998 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

D8 D81044 (September 3, 1998)

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

The tariff classification of a woman's coat from Canada.

Full text

NY D81044 September 3, 1998 CLA-2-61:RR:NC:TA: 359 D81044 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Edward M. Puls Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, IL 60061-8127 RE: The tariff classification of a woman's coat from Canada. Dear Mr. Puls: In your letter dated July 31, 1998 you requested a tariff classification ruling. The sunmitted sample, style number 518, is a woman's coat constructed from 50% cotton, 50% polyester, knit fabric. The coat extends from the shoulder to below the knee. The coat features a notched-lapel collar; shoulder pads; long sleeves; a full front opening with a self-fabric, tie belt closure; 2 front inset pockets below the waist and a hemmed bottom. Your sample is being returned. The coat and belt are classified as composite goods. The essential character is imparted by the coat, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable tariff provision for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's overcoats, carcoats...and similar articles, knitted, other than those of 6104: of man-made fibers: other. The general rate of duty will be 29.3% ad valorem. You have indicated in your letter that the fabric is a blend of 50 cotton, 50 polyester. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification and the textile category designation of the subject garment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Mike Crowley at 212-466-5852. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow D81044

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.