CLA-2-62:OT:RR:NC:N3:357

Mr. Harry J. Gonnelly
Import Commodity group LTD.
500 Merrick Rd.
Lynbrook, NY 11563

RE: The tariff classification of a toggle coat from China

Dear Mr. Gonnelly:

In your letter dated February 21, 2013, on behalf of LF Sourcing (Millwork) LLC, you requested a tariff classification ruling. The sample you submitted is being returned as you requested.

The item in question, style P155458, has a shell made from a woven fabric indicated to be composed of 57% polyester/38% wool/5% other material. The coat has a full front opening with a zipper closure that extends to the neck and is covered by a flap with toggle closures, long hemmed sleeves, a stand-up collar with two snaps, a permanent hood, slant pockets at the waist, a vented back and a woven lining fabric quilted to a nonwoven batting.

The applicable subheading for style P155458 will be 6202.13.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, car coats, capes, cloaks and similar coats, of man-made fibers, containing 36 percent or more by weight of wool or fine animal hair. The rate of duty will be 43.5 cents/kilo plus 19.7 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 William Raftery at (646) 733-3047.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division