CLA-2-62:RR:NC:3:353 H87680

Ms. Joanna Russell
Donna Karan Co.
600 Gotham Pkwy.
Carlstadt, NJ 07072

RE: The tariff classification of men’ carcoat from Hong Kong.

Dear Ms. Russell:

In your letter dated February 6, 2002 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style K3220013B is a man’s carcoat composed woven 100% cotton fabric coated with embossed rubber material that completely obscures the underlying fabric. The mid-thigh length lined garment has a stand-up collar, flap pockets, zippered breast pockets and a full front zippered snap closure.

The applicable subheading for style K3220013B will be 6210.20.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The duty rate will be 4% ad valorem. 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division