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

N164760 September 27, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Darren Yokopenic HSN 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 May 5, 2011 you requested a classification ruling. Your sample is being returned to you. The submitted sample, item J12238A, is a woman’s coat that you indicated was constructed of a knit fabric made with a 100% acrylic face fabric and a 100% polyester ground fabric. The fabric has a leopard print design on the outer surface. The U.S. Customs & Border Protection Laboratory analyzed the garment fabric for construction and fiber content. The laboratory analysis found the fabric to be of a weft knit cut pile construction. The ground fabric is composed wholly of filament polyester and the pile is wholly of acrylic. The fabric was found to have the following composition by weight: 73.1% acrylic and 26.9% polyester. The coat features a full front opening with five hook and eye closures, two vertical inset pockets below the waist, and long sleeves. The garment is fully lined with a woven fabric which has a left side breast pocket and a pocket at the lower front right panel. The garment extends to just above the knee. 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