CLA-2-62:OT:RR:NC:N3:357
Ms. Dana E. Hullings
Jones Apparel Group USA, Inc.
200 W Rittenhouse Circle
Door # 6
Bristol, PA 19007
RE: The tariff classification of a woman’s coat from China
Dear Ms. Hullings:
In your letter dated March 26, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style M07M374866A is a woman’s coat that extends to the mid-thigh area in length and is constructed of 100% polyester woven fabric. The fully lined garment has a full front opening that is secured by a zipper closure which extends to the top of the collar with an overlapping flap secured by five snap closures that covers the front zipper area, and a hood with draw cord tightening. The hood can be rolled up and stored within the collar by a zipper closure. The garment features long hemmed sleeves, two chest pockets with flaps secured by zipper closures, two double entry pockets with flaps secured by snap closures below the waist, an inner draw cord tightening at the waist, and a hemmed bottom
In your letter you suggested classification for this garment under Harmonized Tariff Schedule of the United States (HTSUS) 6202, for water resistant jackets. You also submitted a test report from an independent laboratory indicating that this garment passed the water resistant test. Garments of this type are not eligible for classification in the water resistant provisions.
The applicable subheading for the style M07M374866A will be 6202.13.4020, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’s. 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 Natalie Hanson via email at [email protected]. (646) 733-3064.)
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division