CLA-2-62:OT:RR:NC:TA:357
Ms. Heather Mooney
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of a women’s trench coat from China
Dear Ms. Mooney:
In your letter dated November 23, 2010, you requested a tariff classification ruling. You submitted a sample with your request, and we are returning it as you requested.
The item in question, style A213462, is made from a woven 100% cotton shell fabric with a polyurethane coating on the exterior surface. You described the material as a non-cellular “crinkle patent.” The coat has a full front opening with a right over left, four-button closure, long sleeves with non-functional tabs at the wrist, a self-fabric tie belt, a buttoned back yoke, slant pockets at the waist, a full lining and contrasting colored piping on the front panels, the belt, the yoke and the collar.
The applicable subheading for the trench coat will be 6210.30.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other garments, of the type described in subheadings 6202.11 to 6202.19, other than of man-made fibers, other. The rate of duty will be 6.2 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 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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division