N239582 N2 Ruling Active

The tariff classification of a woman’s coat from China.

Issued March 22, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6102.10.0000

Headings: 6102

Product description

Your sample is being returned to you. The submitted sample, style 00S70G-M-Risikos, is a woman’s “DIESEL” label coat that extends from the shoulder to the mid-thigh. The garment is usually worn over other garments for warmth and protection from the weather. The coat is constructed from 100% wool knitted fabric. The garment features a full front opening with three button closures, a notch collar with lapels, two front pockets at the waist area, long sleeves, a sewn on leather “Diesel” logo on the upper rear panel, and a straight bottom.

CBP rationale

The applicable subheading for style 00S70G-M-Risikos will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of wool or fine animal hair.

Full text

N239582 March 22, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s coat from China. Dear Ms. Orzol: In your letter dated March 13, 2013 you requested a classification ruling. Your sample is being returned to you. The submitted sample, style 00S70G-M-Risikos, is a woman’s “DIESEL” label coat that extends from the shoulder to the mid-thigh. The garment is usually worn over other garments for warmth and protection from the weather. The coat is constructed from 100% wool knitted fabric. The garment features a full front opening with three button closures, a notch collar with lapels, two front pockets at the waist area, long sleeves, a sewn on leather “Diesel” logo on the upper rear panel, and a straight bottom. The applicable subheading for style 00S70G-M-Risikos will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of wool or fine animal hair. The duty rate will be 55.9 cents/kg +16.4% 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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