The tariff classification of a men’s coat from China

N187337 October 27, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Mr. Whitney R. Hunter Variloft, LLC 8539 Gate Parkway W Unit 1735 Jacksonville, FL 32216 RE: The tariff classification of a men’s coat from China Dear Mr. Hunter: In your letter dated September 23, 2011, you requested a tariff classification ruling. The sample submitted, style name “CAISSON,” is a men’s mid-thigh length coat with a shell composed of a woven 54% polyester/44% wool/2% elastic fabric that has a durable water repellent treatment on the outer surface and a visible waterproof, breathable polyurethane lamination on the inner surface. The coat is lined with a woven man-made fiber fabric that is quilted to a nonwoven batting insulation. The coat has a stand-up collar that is fastened by a tab with two button closures, an integral hood, a leather strip on the rear portion of the hood and a full front opening that is secured by two closures. The inner closure is secured by a zipper that extends to the mid-collar area. The outer closure is double-breasted, is secured by five left-over-right buttons and covers the front zipper area. The coat has long hemmed sleeves with a leather band secured by adjustable snaps at the wrist area, a zippered pocket on the upper portion of the left sleeve, two front pockets with zipper closures below the waist, five inner pockets and a straight cut hemmed bottom. Two of the inner pockets are along the inner placket and have zipper closures. The sample is being returned to you as you have requested. The applicable subheading for the coat 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division