The tariff classification of a women’s coat from China

N172384 July 7, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Warren Lee Loftyman USA 11222 S. La Cienega Blvd., Suite #570 Inglewood, CA 90304 RE: The tariff classification of a women’s coat from China Dear Mr. Lee: In your letter dated June 20, 2011, you requested a tariff classification ruling. The sample submitted, style number RP13L030000, is a women’s upper-thigh length coat with a shell composed of a woven 88% polyester/10% viscose/2% spandex fabric. The coat is fully lined with a woven 100% polyester taffeta fabric that is coated with polyurethane. The coat measures 27-1/2 inches in length from the center back, is fitted and has a notched lapel-style collar and a full front opening secured by five right-over-left button closures. The coat also has a chest insert that features a stand-up collar composed of a ribbed-knit fabric and a full-front opening secured by a zipper closure that extends to the top of the collar. The garment has long hemmed sleeves with a detachable band secured by an adjustable buckle closure at the wrist area, epaulets secured with a one-button closure, a self-fabric belt with a buckle closure at the waist that is held to the garment by belt loops, two front pockets with zipper closures below the waist and a straight cut hemmed bottom with three pleats at the lower portion of the rear panel. The sample is being returned to you. Although you indicate in your letter that this garment has a lining coated with polyurethane, this garment is a coat and is not eligible for classification in the water resistant provisions. 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