The tariff classification of a women’s coat and jacket from Korea

N102138 May 12, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020; 6202.93.4500; 6202.93.5011 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, N.Y. 10001 RE: The tariff classification of a women’s coat and jacket from Korea Dear Mr. Victoria: In your letter dated April 13, 2010, you requested a tariff classification ruling. Two samples were submitted as follows: Style number 3535 is a women’s coat with a shell composed of a woven 100% polyester fabric that has a polyurethane coating and is quilted to a nonwoven polyester batting fill. The coat is lined with a woven acetate fabric. The coat measures 31.5 inches from the center back, is slightly fitted at the waist and has a full front opening secured by a zipper closure and a double collar. The outer collar is detachable and is composed of a fake fur. The garment has long hemmed sleeves, two front in-seam pockets with zipper closures below the waist and a straight cut hemmed bottom. The coating is not visible as that term is defined in the tariff; therefore, HTS 6210 does not apply. Style number 3539P1 is a women’s hip-length jacket with a shell composed of a woven 100% polyester fabric that has a polyurethane coating and is quilted in a diamond shape to a nonwoven batting fill. The jacket is lined with a woven 100% acetate fabric. The jacket is slightly fitted at the waist and has a banded collar, a full front opening secured by a right-over-left, five-button closure, long vented sleeves with a one-button closure on the cuffs, a stitched seam surrounding the waist area, two front pockets below the waist secured by a flap with a one-button closure and a straight cut hemmed bottom. The coating is not visible as that term is defined in the tariff; therefore, HTS 6210 does not apply. However, the quilting, which measures two inches diagonally, is acceptable for the garment to be considered water resistant. Although you indicated in your letter that style number 3535 passed the water resistance test, this garment is classifiable in the subheadings for coats and is not eligible for classification as water resistant. The samples are being returned to you as you have requested. The applicable subheading for the 3535 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. Style number 3539P1 is eligible for classification as water resistant. If the jacket passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6202.93.4500, which provides for other women's or girls’ anoraks, windbreakers and similar articles of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem. If the jacket does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6202.93.5011, which provides for other women's anoraks, windbreakers and similar articles of man-made fibers. 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 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