N180140 N1 Ruling Active

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

Issued September 8, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.30.2010

Headings: 6102

Product description

Your sample is being returned to you. The submitted sample, item 136454, is a woman’s “Adrienne Landau” label coat constructed of a 100% acrylic long pile fabric with a leopard print design on the outer surface. The garment 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.

CBP rationale

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.

Full text

N180140 September 8, 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 August 10, 2011 you requested a classification ruling. Your sample is being returned to you. The submitted sample, item 136454, is a woman’s “Adrienne Landau” label coat constructed of a 100% acrylic long pile fabric with a leopard print design on the outer surface. The garment 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

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