CLA-2-62:OT:RR:NC:WA:357
Ms. Belinda Lopez
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, N.Y. 10016
RE: The tariff classification of a women’s coat from China
Dear Ms. Lopez:
In your letter dated September 10, 2010, you requested a tariff classification ruling.
The sample submitted, style number YC8565, is a women’s coat with a shell composed of a woven 55% linen/45% cotton fabric. The garment is unlined.
The coat extends to above the knee area in length and has a notched lapel-style collar, a free-hanging right front yoke and a double breasted full front opening secured by a right-over-left, three button closure. The coat has a detachable self-fabric tie belt that is held to the garment by a fabric tunnel at the waist area, two front pockets below the waist, long hemmed sleeves, a tab on the inner portion of the sleeves which allows the sleeves to be worn rolled up and secured below the elbow area by a button and loop closure, a pleat on both the upper and lower portions of the rear panel and a straight cut hemmed bottom.
The sample is being returned to you as you have requested.
The applicable subheading for the coat will be 6202.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks and similar coats: Of other textile materials: Other: Other. The rate of duty will be 2.8 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