The tariff classification of two men’s coats and two women’s coats from China

N198335 January 20, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.20.5000; 6210.30.5000 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 399 Park Avenue 25th Floor New York, N.Y. 10022-4877 RE: The tariff classification of two men’s coats and two women’s coats from China Dear Mr. Schoenig: In your letter dated December 20, 2011, on behalf of your client, G-III Apparel Group Ltd., you requested a tariff classification ruling. Four samples were submitted, as follows: Style number 440KW327 is a men’s mid-thigh length coat. The coat will be imported with two different shell fabrics. The components of one shell fabric are a woven 67.5% polyester/20.9% wool/3.4% rayon/3% nylon/3% acrylic/2.2% cotton fabric with a visible polyurethane coating on the inner surface. The components of the other shell fabric are a woven 56.3% polyester/31.6% wool/3.4% acrylic/3.3% rayon/3.0% nylon/2.4% cotton fabric with a visible polyurethane coating on the inner surface. The coat is lined with a woven man-made fiber fabric and has a nonwoven polyester batting insulation. Although the coat will be imported with two different shell fabrics the construction and the design of the coat will be the same. The coat measures approximately thirty-three inches in length from the center back and has a fold-down pointed collar with a button and tab closure at the front portion of the neck and a full front opening secured by a left-over-right, four-button closure along the front placket. The coat has two front pockets with side openings below the waist, long hemmed sleeves, two inner pockets and a straight cut hemmed bottom with a rear vent. The buttons feature the “Kenneth Cole” trade name. Style number 441CM324 is a men’s lower thigh-length coat with a shell composed of a woven 67.5% polyester/20.9% wool/3.4% rayon/3% nylon/3% acrylic/2.2% cotton fabric which has a visible polyurethane coating on the inner surface. The coat is lined with a woven man-made fiber fabric that is quilted to a nonwoven polyester batting insulation. The coat measures approximately 34-3/4 inches in length from the center back and has a fold-down pointed collar with a tab secured by a buckle closure at the front portion of the neck and a full front opening secured by a left-over-right, three-button, hidden placket closure. The coat has a pocket on the left chest, two double-entry front pockets below the waist and two inner pockets. The coat has long hemmed sleeves and a straight cut hemmed bottom with a rear vent. The buttons feature the “Kenneth Cole” trade name. Style number 171CM546 is a women’s double-breasted upper thigh-length pea coat with a shell composed of a woven 95% polyester/3% rayon/2% spandex fabric which has a visible polyurethane coating on the inner surface. The coat is lined with a woven man-made fiber fabric. The coat measures approximately twenty-eight inches in length from the center back, is slightly fitted at the waist and has a notched lapel-style collar and a full front opening secured by a right-over-left, three-button closure. The coat has epaulets with a one-button closure, long hemmed sleeves with three decorative buttons at the wrist area, two front pockets with flap closures below the waist, a simulated belt at the center of the rear waist and a straight cut hemmed bottom. The buttons feature the “Kenneth Cole” trade name. Style number OOZMP488 is a women’s lower thigh-length coat with a shell composed of a 95% polyester/3% rayon/2% spandex fabric which has a visible polyurethane coating on the inner surface. The coat is lined with a woven man-made fiber fabric. The coat measures approximately thirty-four inches in length from the center back, is slightly fitted at the waist, and has a stand-up collar with a two-button closure and a full front opening secured by a right-over-left, five-button closure along the front placket. The coat has long hemmed sleeves with a band secured by a one-button closure at the wrist area, a free-hanging right front yoke and two free-hanging rear yokes which are secured by one-button closures, a self-fabric tie belt held to the waist by belt loops, two front pockets below the waist, a straight cut hemmed bottom and a rear pleat with a gusset. The samples are being returned to you as you have requested. The applicable subheading for styles 440KW327 and 441CM324 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. The applicable subheading for styles 171CM546 and OOZMP488 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: 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, Thomas J. Russo Director National Commodity Specialist Division