CLA-2-62:OT:RR:NC:WA:357
Ms. Marilyn G. Santos
Supreme International, LLC
3000 NW 107th Avenue
Miami, Florida 33172
RE: The tariff classification of a men’s coat from China
Dear Ms. Santos:
In your letter dated June 29, 2010, you requested a tariff classification ruling.
The sample submitted, style number 1CFR0119, is a men’s lower thigh-length coat with a shell composed of a woven 100% cotton fabric that has a polyurethane coating. The coat is lined in the upper body with a woven 100% cotton fabric and in the sleeves with a woven 100% polyester fabric.
The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.
The coat has a fold-down pointed collar secured at the front portion of the neck by a tab with a one-button closure, a full front opening secured by a hidden left-over-right, five button closure,
long hemmed sleeves, two front pockets with a one-button closure below the waist, two inner pockets, one of which has a button and loop closure, and a straight cut hemmed bottom with a rear vent.
The sample is being returned to you as you have requested.
The applicable subheading for the coat will be 6201.12.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, carcoats, capes, cloaks, and similar coats: of cotton: other: other. The rate of duty will be 9.4 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