CLA-2-61:OT:RR:NC:N3:357

Ms. Krisanne Fischer
c/o Bernadette Placido- mail code 232
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380

RE: The tariff classification of a women’s knit coat from China

Dear Ms. Fischer:

In your letter dated June 6, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover.

Item S19694 is an unlined, women’s mid-thigh length coat constructed from 96% cotton 4% spandex knit fabric, which weighs 350 grams per square meter. The garment features a full front opening secured with a zipper closure, a hood, pockets below the waist, long, tapered, hemmed sleeves, and a hemmed bottom with side-seam vents.

The applicable subheading for the women’s knit coat will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The rate of duty will be 15.9 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 the World Wide Web at https://hts.usitc.gov/current.

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 Deanna Boldt via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division