The tariff classification of a women’s coat from China

N173763 July 25, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Jennifer Rago Jones Apparel Group, Inc. Corporate Customs Compliance Department 200 W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a women’s coat from China Dear Ms. Rago: In your letter dated June 29, 2011, you requested a tariff classification ruling. The sample submitted, style number R1108C06, is a women’s knee-length coat with a shell composed of woven and knit fabric. The shell is composed of a knit 87% modacrylic/13% polyester fake fur fabric on the upper portion of the front and rear panels extending to below the breast area and along the entire length of the sleeves. The remainder of the coat from below the breast area extending to the bottom hem, the collar and the area along the entire length of the front placket is composed of a woven 45% acrylic/30% wool/25% polyester fabric. The coat is lined with a woven 100% acetate fabric. The coat has a stand-up collar, a full front opening secured by a zipper closure, long hemmed sleeves, two front patch pockets with flap closures below the waist and a straight cut hemmed bottom with a rear vent. The essential character of this garment is imparted by the woven portions, and it will be classified accordingly. The sample is being returned to you as you have requested. 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