CLA-2-62:OT:RR:NC:N3:357
Ms. Ruth Hayd
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of a women’s coat from Vietnam
Dear Ms. Hayd:
In your letter dated May 19, 2011, you requested a tariff classification ruling.
The sample submitted, style number JL11616, is a women’s coat with a shell composed of a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The coat is lined with a woven 100% polyester taffeta fabric.
The coat measures 35-½ inches in length from the center back, and has a notched lapel style collar and a double-breasted full front opening secured by a right-over-left, five button closure. The garment is fitted at the waist and has long hemmed sleeves with a Juliet puff at the shoulder area, a self-fabric elasticized belt at the waist, two front pockets below the waist and a pleat on the rear panel that starts below the yoke area and extends to the bottom hem. The lower portion of the garment flares and has a bottom hem that is cut straight across in the rear, and is shorter and is cut straight across with stitched pleats on the front panels. The garment also has two side panels that are longer than both the front and rear panels and are cut with a diamond-shaped pointed bottom edge.
The sample is being returned to you as you have requested.
The applicable subheading for the coat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The rate of duty will be 7.1 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