The tariff classification of a women’s coat from Bangladesh

N229857 August 28, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.30.5000 Ms. Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of a women’s coat from Bangladesh Dear Ms. Malina: In your letter dated August 3, 2012, you requested a tariff classification ruling. The sample submitted, style number 419607, is a women’s full-length stadium “squall” coat with a shell composed of a woven 100% nylon fabric which has a visible polyurethane coating on the inner surface. The coat is lined in the upper portion of the front and rear panels and in the hood with a knit 100% polyester fleece fabric. The coat is lined in the lower portion of the front and rear panels and in the sleeves with a woven 100% polyester fabric that is quilted to a nonwoven polyester batting insulation. The coat extends to the calf area in length and has a detachable hood with drawcord tightenings, a stand-up collar and a full front opening secured by a double pull zipper closure. An overlapping flap with seven hook and loop fasteners covers the front zipper area. The coat has long hemmed sleeves with a tab secured by a hook and loop fastener at the wrist area, inner storm cuffs composed of a ribbed knit 78% acrylic/18% polyester/4% spandex fabric, two front double entry pockets below the waist that are secured at the top by a flap with snap closures and at the sides by a zipper closure, an inner drawcord tightening at the waist, a zippered pocket on the inner portion of the left front placket and a straight cut hemmed bottom. 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 subheadings 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