The tariff classification of a women’s coat from China

N111318 July 20, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, N.Y. 11581 RE: The tariff classification of a women’s coat from China Dear Mr. Maher: In your letter dated December 23, 2009, received in this office June 21, 2010, on behalf of Eastman Group/Totes, you requested a tariff classification ruling. The sample submitted, style number B891/10230/10645/74819/74827, is a women’s coat with a shell composed of a woven 100% nylon fabric which is visibly coated on the inner surface and quilted to a nonwoven polyester batting insulation. The garment is lined with a woven 100% nylon fabric. The coat extends to the thigh area in length, is fitted at the waist and has a zip-off hood that features a tab with two snap closures at the chin area and a fake fur ruff trim. The coat has a stand-up collar, a full front opening secured by a zipper closure, long sleeves with ribbed-knit fabric cuffs, two front pockets with zipper closures below the waist, two inner pockets with hook and loop fasteners and a straight cut hemmed bottom. The sample is being returned to you as you have requested. You provided a step-by-step description of the manufacturing process, which indicates that the materials will be cut into garment parts and then quilted together. This process would not exclude the garment from HTS heading 6210. The applicable subheading for the coat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics 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