CLA-2-62:OT:RR:NC:N3:357
Ms. Carolyn B. Malina
Lands’ End, Inc.
5 Lands’ End Lane
Location # 52-155
Dodgeville, WI 53595
RE: The tariff classification of a woman’s coat from China
Dear Ms. Malina:
In your letter dated July 14, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style WMFH1577404, is a woman’s thigh length outerwear coat constructed of two different components. The front and back panel extending from the neck to slightly above the waist, collar and the sleeves are constructed from 40% rayon, 30% polyester and 30% wool woven fabric. The balance of the garment is constructed from 51% wool and 49% rayon woven fabric. The garment features a collar, a full front opening secured by a double pull zipper closure, unsecured pockets below the waist and a hemmed bottom.
In accordance with the General Rules of Interpretation (GRI) goods consisting of different materials or made up of different components are generally to be classified based on the material or component which gives them their essential character. In this case neither of the fabrics imparts the essential character. In such cases GRI 3(c) directs us to classify under the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the style WMFH1577404 will be 6202.13.4020, 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 (including padded, sleeveless jackets), other than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Other: Women’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 the 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