The tariff classification of a woman’s coat from China

N266879 August 17, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s coat from China Dear Ms. Orzol: In your letter dated July 16, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 00SNAD-W-ALIA is a woman’s mid-thigh length down filled coat with a shell composed of 100% cotton flat knit fabric with the exception of the yoke, which is constructed of 100% polyester woven fabric. The fully lined garment features a full front opening secured with a double pulled zipper closure, a hood, long sleeves with ribbed knit cuffs, pockets below the waist secured with snap closures, and a ribbed knit bottom. The knit component imparts the essential character of the garment. The applicable subheading for style 00SNAD-W-ALIA will be 6102.20.0010, 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, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The rate of duty will be 15.9 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division