The tariff classification of a women’s knitted coat

N285378 May 3, 2017 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 W 19th St New York, NY 10011 RE: The tariff classification of a women’s knitted coat Dear Ms. Orzol: In your letter dated April 10, 2017, you requested a tariff classification ruling. Per your request, the samples will be returned. Style 00S2UR 0BARF is a women’s knee-length coat constructed from 65% acrylic, 32% nylon 3% spandex double knit fabric. It features a full front opening secured by an asymmetrical zipper closure, a spread collar, long, oversized, dropped shoulder sleeves, and front zippered slant pockets. The applicable subheading for style 00S2UR 0BARF will be 6102.30.2010, 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 man-made fibers: Other: Other: Women’s. The rate of duty is 28.2 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 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