CLA-2-62:OT:RR:NC:TA:357
Ms. Karen Powell
J.L. Powell
205 Generation Drive
Three Oaks, MI 49128
RE: The tariff classification of men’s waxed cotton outerwear garments from Italy
Dear Ms. Powell:
In your letter dated June 12, 2008, you requested a classification ruling on three garments. All the garments are made from an 8-ounce woven cotton fabric with a wax application for water repellency. Samples and a fabric swatch were submitted. The garments are being returned to you as you requested.
The first item, a men’s trench coat, has a center-back length of approximately forty-seven inches. It has a full front opening with a two-way zipper closure covered by a storm flap with five snaps, long sleeves with leather trim at the ends, pockets with flaps at the waist, an inner chest pocket, a deep back vent with four snaps, a corduroy collar, a full lining, grommets under the arms and a detachable hood.
The second item, a men’s barn coat, has a center back length of approximately thirty-two inches. It has a full front opening secured by a two-way zipper closure covered by a storm flap with three snaps and two buttons, double entry patch pockets with buttoned flaps at the waist, angled pockets with buttoned flaps above them, bi-swing gussets in the rear, zippered gussets on the side seams at the bottom hem, a corduroy collar, a full lining, one inner pocket and inner zipper halves, apparently for attaching a liner.
The third item, a men’s quilted vest, has a full front opening with a two-way zipper closure, a stand-up collar with a buttoned tab, corduroy facing and collar lining, a full woven lining, double entry patch pockets with snapped flaps at the waist and zippered inner pockets. The shell is quilted to a batting.
The wax application is a visible coating as that term has been defined for purposes of the HTSUS.
The applicable subheading for the trench coat and barn coat will be 6210.20.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of the type described in subheadings 6201.11 to 6201.19, other than of man-made fibers. The duty rate will be 6.2 percent ad valorem.
The applicable subheading for the vest will be 6210.40.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907. The duty rate will be 6.2 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division