The tariff classification of a woman’s outerwear garment from China

N249095 January 31, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.12.2050 Mr. Jose Gonzalez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s outerwear garment from China Dear Mr. Gonzalez: In your letter dated December 27, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Item J16694A-0000 is a woman’s thigh-length outerwear garment constructed from 59% cotton, 36% polyester and 5% rayon woven fabric. The fully lined garment features a full front opening secured by a right over left five buttons closure, a fold down pointed collar, long sleeves, two front slash pockets below the waist, self-fabric tie belt at the waist and a slightly flared hemmed bottom. The applicable subheading for the item J16694A-0000 will be 6202.12.2050, 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 (including padded, sleeveless jackets), other than those of 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of cotton: Other: Other: Other: Women’s. The rate of duty will be 8.9 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division