The tariff classification of a men’s coat from China

N187335 October 27, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Mr. Whitney R. Hunter Variloft, LLC 8539 Gate Parkway W Unit 1735 Jacksonville, FL 32216 RE: The tariff classification of a men’s coat from China Dear Mr. Hunter: In your letter dated September 23, 2011, you requested a tariff classification ruling. The sample submitted, style name “GANTRY,” is a men’s coat that extends to above the knee area in length and has a shell composed of one layer of a woven polyester fabric on the outer surface and one layer of a flat knit tricot 100% polyester mesh fabric on the inner surface, with a waterproof, breathable polyurethane lamination in between. The polyurethane lamination is visible through the mesh fabric backing. The coat has an integral hood with a drawcord tightening, a stand-up collar and a full front opening secured by two closures. The inner closure is secured by a double-pull zipper that extends to the top of the collar. The outer closure is secured by a left-over-right, one-snap closure on the collar and five snap closures along the front placket, and covers the zipper area. The coat has two zippered hand-warmer pockets above the waist, two front pockets with flaps secured by a leather tab with a snap closure below the waist and three inner pockets, one of which is a double pocket with a zipper closure. The garment has long hemmed sleeves with a knit fabric inner storm cuff, a leather band with an adjustable snap closure at the wrist area, a zippered pocket on the upper portion of the left sleeve and a straight cut hemmed bottom. The sample is being returned to you as you have requested. The applicable subheading for the coat will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Of man-made fibers: Other. The rate of duty will be 7.1 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