The tariff classification of a women’s coat from China

N309212 March 18, 2020 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 9903.88.15 Ms. Joy King S. Rothschild & Co. Inc. 1407 Broadway New York, NY 10018 RE: The tariff classification of a women’s coat from China Dear Ms. King: In your letter dated January 24, 2020, you requested a tariff classification ruling. The sample was destroyed in laboratory analysis and will not be returned. Style 20717 is a women’s thigh-length coat constructed from multiple fabric components. The outershell is a laminated fabric constructed from a 93% polyester 7% elastane woven fabric bonded to a 100% polyester knit fabric. No plastic is visible in cross section. The permanently attached inner bib is constructed from a man-made woven fabric quilted to a non-woven batting. The bonded fabric imparts the essential character. The Customs and Border Protection (CBP) laboratory analyzed the bonded fabric and found it is constructed of a woven face fabric bonded to a weft knit pile fabric. The garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood, zippered pockets below the waist, long, hemmed sleeves, a partially elasticized waist, and a hemmed bottom. The hood is threaded with a drawcord fitted with locks for making adjustments around the face. The garment contains a permanently attached inner bib with a zipper closure that extends to the top of a stand-up collar. 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 that are laminated remain classified in heading 6001. Consequently, the bonded knit pile fabric is not considered a fabric of heading 5903. The applicable subheading for Style 20717 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 is 28.2 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6102.30.2010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6102.30.2010, HTSUS, listed above.  The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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