The tariff classification of a women’s coat from China

N089476 January 13, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Antoinette McKnight American Shipping Company, Inc. 250 Moonachie Rd., 5th floor Moonachie, N.J. 07074 RE: The tariff classification of a women’s coat from China Dear Ms. McKnight: In your letter dated December 28, 2009, on behalf of Amerimark Direct, LLC, you requested a tariff classification ruling. The sample submitted, style number 057406, is a woman’s coat with a shell composed of a woven 100% polyester fabric that is coated on the inner surface and quilted to a nonwoven polyester batting insulation. The garment is lined with a woven 100% polyester fabric. The coat extends to the knee area in length and has a zip-off hood that features a fake fur ruff trim. The coat has a stand-up collar, a full front opening secured by a zipper closure and a storm flap with five snap closures that covers the front zipper area. The coat has long hemmed sleeves, two front pockets with zipper closures below the waist, an inner pocket with a hook and loop fastener and a straight cut hemmed bottom. The sample is being returned to you. In your letter you suggested that this coat be classified under HTS 6210.30.5000, which provides for other garments, of the type described in subheading 6202.11 to 6202.19: of man- made fibers: other. Examination of the coating on this garment reveals that it is a mere change of color and does not qualify as coated, as that term is defined in the tariff; therefore, HTS 6210 does not apply. The applicable subheading for the coat will be 6202.13.4020, 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: other: other. The rate of duty 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 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