The tariff classification of men’s and women’s coats from China.

N279594 December 15, 2016 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Ms. Breanna Woicekowski Vantage Apparel 100 Vantage Dr. Avenel, NJ 07007 RE: The tariff classification of men’s and women’s coats from China. Dear Ms. Woicekowski: In your letter dated August 12, 2016, you requested a tariff classification ruling. We apologize for our delay in responding, which was due to the laboratory analysis of the garment. Your sample will be returned to you under separate cover. Style 7317 is a men’s coat. The main body of the garment is constructed from a laminated fabric consisting of an outer layer of 100% polyester woven fabric, a middle layer of a thermoplastic polyurethane (TPU) film, and an inner layer of 100% polyester knit fleece fabric. We note that in your letter you described the woven, face fabric as 95% polyester 5% spandex, however when the CBP laboratory analyzed the fabric, it determined that it is constructed from 100% polyester multi-filament yarns. The CBP laboratory also analyzed the knit layer and found it to be made wholly of polyester and of a sinker loop, weft knit, pile construction. The sleeves and the armpit area are constructed from 100% polyester sweater fleece, and the sleeves are lined with a 100% polyester water-resistant woven fabric. The coat is loose fitting, extends beyond the waist and features a stand-up collar, a full frontal opening with a zipper closure fitted with a wind flap, long hemmed sleeves, a breast pocket with a button flap closure, zippered slash pockets below the waist, two inner pockets, and a straight, hemmed bottom. You also requested the classification for Style 7318, which is a women’s version of the men’s coat Style 7317. You state both styles are constructed from the same fabrics and contain identical features. No sample was provided. The tariff classification of the coat is governed by the tariff rules used to classify the laminated fabric. Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that knitted pile fabrics which are laminated remain classified in heading 6001. The laminated fabric of the coat consists of a woven man-made fiber fabric on one side and a knitted man-made pile fabric on the other. CBP has issued a number of rulings dealing with knit pile laminations in which it states that lamination of a knit pile fabric and another fabric is by definition a knit pile fabric. (See for example, HQ 959013, HQ 959600, and HQ 965713). Therefore, laminated fabrics which contain both a pile fabric and a non-pile fabric are classified based on the pile fabric. You state the coats are intended for sale in the U.S. as water-resistant, but since the garments will be classified in a knit HTSUS heading, classification of the garments in a water-resistant subheading is not applicable. The applicable subheading for Style 7317 will be 6101.30.2010, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty will be 28.2% ad valorem. The applicable subheading for Style 7318 will be 6102.30.2010, 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 man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division