CLA-2-62:OT:RR:NC:N3:357
Ms. Amanda K. Broitman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue
25th Floor
New York, NY 10022
RE: The tariff classification of a man’s coat from Vietnam
Dear Ms. Broitman:
In your letter dated March 25, 2014, on behalf of your client, The Men’s Wearhouse, you requested a tariff classification ruling. Your sample will be returned, as requested.
Style 70C7T00002 is a man’s thigh length coat constructed of 90% polyester and 10% nylon woven outer fabric bonded to a flat knit inner fabric. There is no plastic visible when the material is examined in cross-section. The fully lined coat features a full front opening that is secured by four button closures, long hemmed sleeves, a fold-down pointed collar and unsecured pockets below the waist.
The coat has an additional snap on liner that is composed of 100% polyester fabric. The liner is constructed of a shell and lining fabric which are quilted together in a diamond pattern to a nonwoven polyester batting fill. The liner has tabs with snaps that are used to attach it to the coat. Although the liner is removable, it is not suitable to be worn separately. Therefore, the coat and liner will be treated as a composite good.
The applicable subheading for the style 70C7T00002 will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Men’s. The rate of duty will be 27.7 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division