CBP Ruling N210355 — The tariff classification of a women’s coat from China

Tariff classification

Headings: 6202

Product description

The garment is lined with a woven man-made fiber fabric. The coat extends to above the knee area in length and has a stand-up collar and a full front opening secured by a zipper closure that extends from the hip area to the top of the collar. An overlapping flap with a one-button closure at the collar covers the front zipper area. The coat has long hemmed sleeves with a zipper opening at the wrist area, two front pockets with flap closures at the waist, an inner chest pocket and a straight cut hemmed bottom. The lower fake fur portion of the garment can be zip-off at the hip area allowing the upper woven portion of the garment to be worn separately as a jacket. The sample is being returned to you. In general full body garments are classifiable according to the component that comprises the visible upper portion, with limited exceptions. Noting the unusual construction of this article, in which only the upper portion may be worn alone, we believe that it is this portion that determines classification.

CBP rationale

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.

Full text

N210355 April 17, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of a women’s coat from China Dear Ms. Lopez: In your letter dated March 16, 2012, you requested a tariff classification ruling. The sample submitted, style number DC8087 – “Division Calvin Klein,” is a women’s fitted coat with a shell composed of a woven 75% polyester/23% rayon/2% spandex fabric on the upper portion of the garment and of a knit pile 100% acrylic fake fur fabric on the lower portion. The garment is lined with a woven man-made fiber fabric. The coat extends to above the knee area in length and has a stand-up collar and a full front opening secured by a zipper closure that extends from the hip area to the top of the collar. An overlapping flap with a one-button closure at the collar covers the front zipper area. The coat has long hemmed sleeves with a zipper opening at the wrist area, two front pockets with flap closures at the waist, an inner chest pocket and a straight cut hemmed bottom. The lower fake fur portion of the garment can be zip-off at the hip area allowing the upper woven portion of the garment to be worn separately as a jacket. The sample is being returned to you. In general full body garments are classifiable according to the component that comprises the visible upper portion, with limited exceptions. Noting the unusual construction of this article, in which only the upper portion may be worn alone, we believe that it is this portion that determines classification. 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, Thomas J. Russo Director National Commodity Specialist Division

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