CLA-2-62:OT:RR:NC:N3:357
Mr. Spencer Hutchins
AKA International
1200 S. 192nd, Suite 103
Seattle, WA 98148
RE: The tariff classification of a women’s coat from China
Dear Mr. Hutchins:
In your letter dated April 19, 2011, on behalf of Item House, you requested a tariff classification ruling.
The sample submitted, style number 71221, is a women’s coat with a shell composed of a woven 94% polyester/6% spandex fabric which has a visible TPU breathable, waterproof plastic membrane lamination on the inner surface. The coat is lined with a woven polyester fabric.
The coat measures 32-1/2 inches in length from the center back and has a hood with no tightening element held to the garment by five buttons. The coat has a stand-up collar, a full front opening secured by a zipper closure that extends to the top of the collar, an overlapping flap with five snap closures that covers the front zipper area, long hemmed sleeves, two front pockets with zipper closures below the waist and a straight cut hemmed bottom.
The sample is being returned to you as you have requested.
The applicable subheading for the coat will be 6210.30.5000, 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: Of man-made fibers: Other. The rate of duty will be 7.1 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division