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

Mr. David J. Evan
GDLSK
399 Park Avenue
25th Floor
New York, NY 10022

RE: The tariff classification of a woman’s coat from China or Vietnam

Dear Mr. Evan:

In your letter dated September 15, 2015, you requested a tariff classification ruling. Your sample will be returned as requested.

Style I023520 is a woman’s mid-thigh length coat constructed of 68% polyester, 19% rayon, 7% cotton, 5% nylon and 1% wool woven fabric with a visible coating on the inner surface. The fully lined coat features a full front opening secured by three button closures, a notched collar, long hemmed sleeves, and unsecured pockets below the waist. The applicable subheading for the style I023520 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 Natalie Hanson via email at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division