The tariff classification of a women’s coat from China

N208995 April 4, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Mr. John B. Pellegrini McGuireWoods LLP 1345 Avenue of the Americas Seventh Floor New York, N.Y. 10105-0106 RE: The tariff classification of a women’s coat from China Dear Mr. Pellegrini: In your letter dated March 12, 2012, on behalf of Dubarry of Ireland (USA), you requested a tariff classification ruling. The sample submitted, style number 3285-03, is a women’s lower hip-length trench coat with a shell composed of a woven polyamide (nylon) fabric that has a visible waterproof, windproof and breathable polytetraflouroethylene (PTFE) lamination on the inner surface. The garment is lined with a woven plaid polyester fabric. The coat measures 29-1/2 inches in length from the center back and has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar and an overlapping flap with seven snaps that covers the front zipper area. The coat has long vented sleeves with a tab secured by an adjustable snap closure on the cuffs, epaulets with a one snap closure, two chest pockets with flaps secured by a snap closure, a self-fabric belt with belt loops, two front pockets below the waist with flaps secured by a snap closure and a straight cut hemmed bottom. The inner portions of the collar, cuffs and pocket flaps are composed of a fake suede fabric. The sample is being returned to you as you have requested. The applicable subheading for the coat will be 6210.30.5000, 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 subheading 6202.11 to 6202.19: 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, Thomas J. Russo Director National Commodity Specialist Division