CLA-2-62:OT:RR:NC:WA:357
Mr. Nicholas D’Andrea
Delmar International, Inc.
147-55 175th Street
New York, N.Y. 11434
RE: The tariff classification of a women’s coat from China
Dear Mr. D’Andrea:
In your letter dated August 11, 2009, on behalf of APP Group, Inc., you requested a tariff classification ruling.
The sample submitted, style name “Piper,” is a women’s coat with a shell composed of a woven 100% polyester fabric. The coat is lined with a woven 100% polyester fabric and has a nonwoven polyester batting fill.
The coat is fitted at the waist, measures 33-1/2 inches from the center back and extends to the lower thigh area in length. The coat has an integral hood with a fake leather tab that fastens across the front portion of the neck by a one-button closure, a stand-up collar composed of a knit wool fabric, a full front opening secured by a zipper closure and an overlapping flap with six button closures that covers the front zipper area. The coat has long hemmed sleeves with inner storm cuffs composed of a knit wool fabric, two front pockets below the waist trimmed with fake leather, a fake leather belt with a buckle at the rear waist and a straight cut hemmed bottom.
In your letter you suggested classification for this garment as water resistant in heading HTSUS 6202.93.4500. Style “Piper” has the characteristics of a coat and is not eligible for classification in the water resistant provisions.
The sample is being returned to you as you have requested.
The applicable subheading for the coat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: 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,
Robert B. Swierupski
Director
National Commodity Specialist Division