The tariff classification of a woman’s coat from China

N242154 June 14, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Ms. Lorraine R. Bregman Haband Company LLC 1 International Blvd. Suite 800 Mahwah, NJ 07495 RE: The tariff classification of a woman’s coat from China Dear Ms. Bregman: In your letter dated May 7, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Style D3B is a woman’s reversible outerwear garment with one shell composed of 100% polyester knit fabric; the other shell is composed of 100% polyester woven fabric with a polyurethane coating on the inner surface.  Both sides of the outerwear garment feature full front openings secured by four-button closures, round collars, long sleeves trimmed with knit berber fabric on the cuffs, two pockets at the waist, and a chest pocket on the woven side only. The applicable subheading for style D3B 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. We note that the reversible jacket is marked with the country of origin and fiber content on a label sewn inside one of the pockets. Customs and Border Protection has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets those marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134. Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which Customs and Border Protection does not issue rulings. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV. 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 the 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