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

Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011

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

Dear Ms. Orzol:

In your letter dated March 30, 2015, you requested a tariff classification ruling. Your sample will be returned as requested.

Style 00SJIA-M-AWAY is a woman’s coat that extends from the shoulders to the mid-thigh area constructed of 100% wool knit fabric. The garment features a full front opening secured with an asymmetrical double pulled zipper closure, notched collar, long tapered sleeves, a self-fabric belt held to the waist by belt loops and zipper pockets below the waist.

The applicable subheading for the style 00SJIA-M-AWAY will be 6102.10.0000, 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 wool or fine animal hair. The rate of duty will be $0.559 per kg plus 16.4 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