The tariff classification of a woman’s coat from China.

N160102 August 2, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Moncy Nabors JCPenney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of a woman’s coat from China. Dear Ms. Nabors: In your letter dated April 7, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 41310, is a woman’s “Free Country” label coat which you have indicated is constructed of a bonded material consisting of a woven 100% polyester outer fabric laminated to an inner polyester micro fleece fabric. The laboratory of U.S. Customs and Border Protection has determined that the garment is constructed of a bonded fabric consisting of a woven fabric bonded to a knit fabric. The knit side of the sample has been brushed and has weft knit extended sinker loop type brushed pile construction. The garment features a hood with a drawstring and toggle closures, long tapered sleeves with the “Free Country” trade name and logo on the lower left sleeve, a full front opening with a zipper closure, two zippered front inset vertical pockets below the waist, a breast pocket on the upper front panel with a zipper closure, two self-fabric straps with snap closures at both sides of the waist, and a straight garment bottom. Legal Note 1 to Chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part: “1(c)… knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.” Heading 6001 governs the classification of knit pile fabrics. Application of this Chapter Note to garments dictates that garments of bonded fabric, of which one layer is knit pile, are to be treated as garments of knit pile construction for purposes of tariff classification. Therefore, style 41310 is properly classified as a coat under heading 6102, HTSUS. Your assertion for classification under 6210.30.5000, HTSUS, is not applicable. The applicable subheading for the coat will be 6102.30.2010, 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 man-made fibers: other: other: women’s. The duty rate will be 28.2% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division