The tariff classification of a women’s coat from China

N197658 January 17, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Mr. Spencer Hutchins CDS Global Logistics 604 Oakesdale Avenue S.W. Suite 200 Renton, WA 98057 RE: The tariff classification of a women’s coat from China Dear Mr. Hutchins: In your letter dated December 13, 2011, on behalf of Item House Incorporated, you requested a tariff classification ruling. The sample submitted, style number 74262, is a women’s thigh-length coat with a shell composed of a woven 100% polyester fabric on the outer surface and a flat tricot knit 100% polyester fabric on the inner surface, bonded together with a waterproof breathable “DryTex” polyurethane lamination in between. The lamination is visible in cross section. The coat is lined with a woven man-made fiber fabric that is quilted to a nonwoven batting insulation. The coat measures approximately 32-1/4 inches from the center back, and has a button-off hood with a drawcord tightening and a knit fake fur fabric lining. The coat has a stand-up collar secured by a front tab with two snaps, a full front opening secured by a zipper closure and an overlapping flap with five snaps that covers the front zipper area. The coat also has long hemmed sleeves, a detachable self-fabric belt at the waist, two front pockets below the waist and a straight cut hemmed bottom. The sample is being returned to you as you have requested. In your letter you propose classification for this garment under HTS 6210.50.5020, which provides for certain anoraks, ski-jackets and similar articles, of man-made fibers. This garment is a coat and it will be classified accordingly. The applicable subheading for the coat will be 6210.30.5000., 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 6202.11 to 6202.19: 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, Thomas J. Russo Director National Commodity Specialist Division