The tariff classification of a women’s coat from China

N290694 February 9, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Natalia Lesanu Milgram Freight Services Ltd. 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of a women’s coat from China Dear Ms. Lesanu: In your letter dated September 27, 2017, you requested a tariff classification ruling on behalf of your client, Capital Garment Company, Inc. We apologize for our delay in responding, which was due to laboratory analysis of the garment. The remainder of the garment will be retained for our files. Style K9852RU is a women’s unlined, hip-length coat. The garment is constructed from a 100% polyurethane plastic material bonded to a 100% polyester knit backing. CBP laboratory analysis determined that the polyester knit backing is of weft knit, cut pile construction. The knit backing provides warmth and comfort, which has been added for more than mere reinforcement. The coat features a full frontal opening with a zipper closure which extends to the top of a stand-up collar, long sleeves capped with a polyurethane binding, zippered pockets at the waist, and a loose-fitting bottom hemmed with a polyurethane binding. The tariff classification of the jacket is governed by the tariff rules used to classify the bonded 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. Consequently, the bonded knit pile fabric is not considered a fabric of heading 5903. Accordingly, the applicable subheading for Style K9852RU will be 6102.30.2010, HTSUS, which provides for: Women’ 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