The tariff classification of a woman’s coat from China.

N086499 December 18, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Darren Yokopenic Home Shopping Network 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s coat from China. Dear Mr. Yokopenic: In your letter dated November 25, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style J07748A, is a woman’s coat, which you describe as a soft shearling faux fur, that is normally worn over other garments for warmth and protection from the elements. The coat is constructed of two layers of fabric that are bonded together. The outer shell is made of a 100% polyester faux suede knit fabric that is bonded to an inner shell that is made of a 100% man-made knit pile fabric. The submitted size 1X sample coat extends from the shoulders to the upper-thigh area. The garment features a full front opening that is secured by a large hook and eye closure at the inside waist area and three tie closures, a self fabric faux fur that comprises the folded adjustable shawl collar and extends down the edges of the front panel openings creating a ruffle effect, princess seams on the front and rear panels, long sleeves with faux fur cuffs, two front inset vertical pockets in the waist area, and a straight garment bottom. The tariff classification of this garment is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTSUS, noted. Consequently, the garment is considered a knit garment of Chapter 61, HTSUS. Accordingly, your assertion for classification under 6202.13.4020, HTSUS, is not applicable. The applicable subheading for the coat will be 6102.30.2010, 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, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division