The tariff classification of a women’s coat from China

N309490 April 13, 2020 CLA-2-61:OT:RR:NC:N3:357CATEGORY:    ClassificationTARIFF NO.: 6102.30.2010; 9903.88.15 Ms. Charlotte Marchand Apparis 255 Canal Street New York, NY 10013 RE:    The tariff classification of a women’s coat from China Dear Ms. Marchand: In your letter dated February 4, 2020, you requested a tariff classification. Your sample will be retained for our files. The sample received is described in your letter as a women’s 100% polyester faux fur coat. On February 13, 2020, in follow-up correspondence, you indicated the garment is constructed from 100% polyester woven fabric. You also stated that the pile is created by fibers which are sewn onto the base fabric. Please note, the Customs and Border Protection Laboratory analyzed the fabric and found that it is of warp knit, cut pile construction. The pile fibers are not glued or sewn onto the base fabric. The fully lined coat features a full front opening with a three hook closure, a notched collar, long hemmed sleeves, patch pockets below the waist, and a hemmed bottom. In your letter, you state the garment lining is waterproof; however, the garment is classified based on the outer shell, which is knit. There are no water resistant knit subheadings in the tariff. Consequently, the applicable subheading for the faux fur coat will be 6102.30.2010, 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 man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6102.30.2010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6102.30.2010, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 https://hts.usitc.gov/current.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 Deanna Boldt at [email protected].Sincerely, Steven A. MackDirectorNational Commodity Specialist Division