The tariff classification of a women’s coat from China

N115596 August 17, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Gita Yao Milgram & Company Ltd. dba Milgram Freight Services 500 – 407 McGill Montreal, Quebec, Canada H2Y 2G7 RE: The tariff classification of a women’s coat from China Dear Ms. Yao: In your letter dated July 14, 2010, on behalf of Capital Garment Company, Inc., you requested a tariff classification ruling. The sample submitted, style number 5151R-06, is a women’s thigh-length coat with a shell composed of a woven 97% polyester/3% spandex fabric. The coat is lined in the front panels, in the lower portion of the rear panel and in the sleeves with a woven 100% polyester fabric that is quilted to a nonwoven polyester batting fill. The garment is lined on the outer portion of the collar, extending along the length of the facing on each side of the front opening, and in the hood with a knit 75% acrylic/25% polyester fake fur fabric. The coat measures thirty-four inches in length from the center back and has a detachable hood with a drawcord tightening that is held to the garment by button and loops, a large shawl-type fold-over collar, a full front opening secured by a right-over-left, four-button closure, long sleeves with fold-over cuffs composed of the fake fur fabric, two front pockets with zipper closures below the waist and a straight cut hemmed bottom. The sample is being returned to you as you have requested. In your letter you suggested classification of this garment as water resistant in heading HTSUS 6202.93.4500. This garment has the characteristics of a coat and is not eligible for classification in the water resistant provisions. You did not provide information about coating on the garment, and examination of the sample indicates that it is not visibly coated, as that term is used in the tariff 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