The tariff classification of a women’s coat from China

N212819 May 4, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Jaclyn Chia Marconi International (USA) Co., Ltd. 214 West 39th Street, Suite 1100 New York, N.Y. 10018 RE: The tariff classification of a women’s coat from China Dear Ms. Chia: In your letter received in this office April 9, 2012, you requested a tariff classification ruling. The sample submitted, style number J3252, is a women’s knee-length coat with a shell composed of a woven 100% polyester fabric that is quilted to woven man-made fiber fabric with a 90% down/10% feather fill. In your letter you indicate that the weight of the coat is 1.8 pounds, and the weight of the down and feather filling is 79 grams. The coat’s shell fabric has a mere shine on the outer surface which is not considered to be a coating as that term is defined in the tariff, therefore HTSUS 6210 does not apply. The coat is slightly fitted at the waist and has a detachable hood that is held to the garment by snaps, a stand-up collar and a full front opening secured by a double pull zipper closure that extends to the top of the collar. An overlapping flap with five snaps covers the front zipper area. The coat has long sleeves with elastic tightening at the wrist, inner storm cuffs composed of a ribbed-knit fabric, two front pockets with zipper closures below the waist and a drawcord tightening at the bottom hem. The sample is being returned to you. Based on the information provided with your inquiry, the down and feather combined equal 9.68% of the garment’s weight. Therefore, this item is not within the tariff requirements for down coats. 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