CLA-2-62:OT:RR:NC:WA:357
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, Florida 33729
RE: The tariff classification of a women’s coat from China
Dear Mr. Yokopenic:
In your letter dated November 18, 2010, you requested a tariff classification ruling.
The sample submitted, style number 022226, is a women’s trench-style coat with a shell composed of a woven 56% ramie/32% cotton/10% polyester/2% spandex denim fabric. The coat is not lined.
The coat extends to above the knee area in length and has a notched lapel-style collar and a full front opening secured by a right-over-left, double-breasted, four-button closure. The coat has epaulets, a free-hanging right front yoke secured by a button, long hemmed sleeves with a detachable band at the wrist area secured by a one-button closure, a detachable belt with a metal buckle that is held to the garment by belt loops at the waist, two front pockets below the waist 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 6202.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other women’s or girls’ overcoats, carcoats, capes, cloaks and similar coats: Of other textile materials: 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