CLA-2-62:OT:RR:NC:TA:357
Mr. James Caffentzis
Attorney at Law
4 Tanglewood Rd.
Scarsdale, NY 10583
RE: The tariff classification of a women’s reversible outerwear garment from China
Dear Mr. Caffentzis:
In your letter dated June 4, 2010, on behalf of Pollak Import Export Corp., you requested a tariff classification ruling. A sample garment was submitted and is being returned as you requested.
The item in question, style 790700, has one shell composed of a 75% polyester/25% acrylic knit pile fake fur fabric, and a reverse side of a 100% polyester woven fabric with a polyurethane coating on the inner surface, and is trimmed at the hem and sleeve ends with fake fur. It is approximately 27-1/2 inches in length including trim, has on-seam pockets at the waist on both sides and a full front opening with a five-button closure. There are no tightening elements at the wrists, the waist or the bottom.
In your letter you suggested classification in either 6210.30.5000 or 6210.50.5020, HTS, as a garment made up of fabric of heading 5903, and cited rulings regarding the criteria for determining whether a coating is visible to the naked eye.
In numerous decisions on the classification of coated goods CBP has stated that no account should be taken of any resulting change in only shine, reflectivity, dullness or other property which causes the viewer to see the effect rather than presence of plastic material.
In this case the result of the coating is a change in shine of a type precluded from HTS heading 6210.
As the garment has the characteristics of a short coat, the appropriate subheading for this item is 6202.13. Therefore, the applicable subheading for style 790700 will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. 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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division