The tariff classification of a women’s coat from China

N192257 December 1, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a women’s coat from China Dear Mr. Yokopenic: In your letter dated November 3, 2011, on behalf of Ingenious Designs, a wholly owned subsidiary of HSNi, you requested a tariff classification ruling. The sample submitted, style number J12577A, is a women’s thigh-length coat with a shell composed of a woven 100% polyester fabric on the outer surface and a flat knit 100% polyester fabric on the inner surface, bonded together with a rubber application in between. The coat is lined with a woven 100% polyester fabric. The rubber application is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The coat has a full front opening secured by three hook-and-loop closures along the front placket and a large fake fur bumper-type collar composed on the outer surface of a knit 100% acrylic fabric. The collar extends to the edges of the shoulders when worn flat and becomes a high rolled collar when the ends are hooked in the center front by a button-and-loop closure. The fake fur trim extends along each side of the front placket and at the wrists. The coat has a detachable self-fabric belt at the waist area, two front bellows pockets with flaps secured by a one-snap closure below the waist, long sleeves and a straight cut hemmed bottom. The sample is being returned to you as you have requested. In your letter you suggested classification for this garment under HTS 6202.93.4500, which provides for water resistant jackets. As this garment is a coat, it is not eligible for classification in the water resistant provisions. The applicable subheading for the coat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other. 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 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