CLA-2-62:RR:NC:TA:357 L89753
Ms. Elizabeth Costa
Donna Karan Company LLC
580 Gotham Parkway
Carlstadt, NJ 07072
RE: The tariff classification of a women’s outerwear garment from Hong Kong
Dear Ms. Costa:
In your letter dated January 6, 2006, on behalf of DKNY, a division of the Donna Karan Company LLC, you requested a tariff classification ruling. A sample was submitted and is being returned as you requested
The item in question, style P265023FB – ABAYA, is an ankle length garment made from a woven 63% cotton/32% nylon/5% elastane-spandex fabric. It has a front zipper closure extending approximately 29-inches down from the neck, a self-fabric hood with an elasticized drawstring, zippered pockets below the waist and side vents. The outer seam of each sleeve has an overlaid strip of fabric with a contrasting color DKNY logo repeated at one-inch intervals.
In your letter you stated that this item “is being marketed to be worn over other clothing for Middle Eastern people,” but provided no other information.
Examination of the sample indicates that it has the character of a lightweight outerwear coat.
The applicable subheading for the coat will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar articles, of cotton. The rate of duty will be 8.9 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 William Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division