CLA-2-62:OT:RR:NC:N3:357
Mr. Peter Salvato
Import Commodity Group Ltd.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of a man’s coat from Vietnam
Dear Mr. Salvato:
In your letter dated April 6, 2015, you requested a tariff classification ruling on behalf of Marcraft Clothes Inc. Your sample will be returned as requested.
Style RK2011 is a man’s mid-thigh length coat constructed of 100% polyester woven outer fabric bonded to a flat knit inner fabric. The plastic between the two layers of fabric is visible when the material is examined in cross-section. The fully lined coat features a full front opening secured by a zipper closure covered by a flap secured with four button closures, a fold-down pointed collar, long hemmed sleeves, and unsecured pockets below the waist. The coat has an additional zipped on liner composed of 100% polyester fabric. The liner is constructed of a shell and lining fabric which are quilted together in a diamond pattern to a nonwoven polyester batting fill. Although the liner is removable, it is not suitable to be worn separately. Therefore, the coat and liner will be treated as a composite good.
The applicable subheading for the style RK2011 will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Of man-made fibers: Other. The rate of duty will be 7.1 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