CLA-2-62:OT:RR:NC:N3:357
Ms. Gita Yao
Milgram & Company Ltd.
Dba Milgram Freight Services
400-645 Wellington
Montreal, QC H3C 0L1, Canada
RE: The tariff classification of a women’s coat from China
Dear Ms. Yao:
In your letter dated August 2, 2012, on behalf of Trimark Sportswear Group Ltd., you requested a tariff classification ruling.
The sample submitted, style number 99522, is a women’s ¾-length coat with a shell composed of a woven 100% polyester oxford fabric that has a visible polyurethane coating on the inner surface and is quilted to a nonwoven polyester batting insulation. The coat is lined in the body, sleeves and hood with a woven 100% polyester taffeta fabric.
The coat is slightly fitted at the waist and measures 34-1/2 inches in the center back. It has a detachable hood with a drawcord tightening, a stand-up collar lined with a brushed tricot fabric and a full front opening secured by a zipper closure that extends to the top of the collar. An overlapping flap with three snaps and four hook and loop fasteners covers the front zipper. The coat has long hemmed sleeves, inner knit storm cuffs, two front pockets with zipper closures below the waist, a zippered pocket on the inner portion of the right placket, an inner pocket with a hook and loop fastener, an inner zipper opening between the shell fabric and the lining and a straight cut hemmed bottom.
Based on the information you provided describing the manufacturing sequence from piece goods to finished product, the garments are not made from quilted fabric in the piece. Instead, garment components are cut, then quilted together and then assembled into a garment.
The sample is being returned to you.
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,
Thomas J. Russo
Director
National Commodity Specialist Division