CLA-2-62:OT:RR:NC:N3:357
Ms. Carolyn B. Malina
Lands’ End Lane
Location #5a3-059
Dodgeville, WI 53595
RE: The tariff classification of a women’s coat from India
Dear Ms. Malina:
In your letter dated August 12, 2011, you requested a tariff classification ruling.
The sample submitted, style number 414207, “Women’s XR Sunshower Coat,” is a women’s coat with a shell composed of a woven 100% polyester fabric that has a visible plastic lamination on the inner surface. The coat has a woven polyester fabric lining and an additional button-out removable liner composed of a woven fabric quilted to a nonwoven batting fill. The liner is not of the type that is worn separately.
The coat extends to above the knee area in length and has a fold-down pointed collar, a full front opening secured by a right-over-left, five-button closure, long hemmed sleeves with a tab secured by an adjustable button closure at the wrist area, a free hanging left front yoke and a free hanging rear yoke with a one-button closure. The garment has a self-fabric belt with two buttons at the rear waist area and a center rear pleat that extends from below the yoke area to the bottom hem. The garment has two front pockets below the waist with a flap secured by a one-button closure, a pass-through opening with a button and loop closure inside the front pockets for access to the inner lining pockets and a pocket with a loop and button closure on the inner portion of the front placket.
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