CLA-2-62:OT:RR:NC:N3:357

Ms. Min Xie
PVH Corporation
200 Madison Avenue
New York, N.Y. 10016

RE: The tariff classification of a men’s coat from Vietnam

Dear Ms. Xie:

In your letter dated December 1, 2011, on behalf of Phillips-Van Heusen Corporation, you requested a tariff classification ruling.

The sample submitted, Tommy Hilfiger style number 7810314 “Draper Trench Coat,” is a men’s short coat with a shell composed of a woven 100% cotton fabric which has a visible polyurethane coating on the outer surface. The coat is lined in the upper body with a woven cotton fabric and in the lower body and sleeves with a woven nylon fabric.

The coat has a fold-down pointed collar with a tab secured by a one-button closure at the front portion of the neck area and a full front opening secured by a zipper closure. An overlapping flap with five buttons covers the front zipper area. The coat has a free-hanging right front yoke secured by a one-button closure, long hemmed sleeves, two front bellows pockets below the waist with flaps secured by snap closures, an inner pocket with a one-button closure, a straight cut hemmed bottom and a rear vent with two snap closures.

The sample is being returned to you as you have requested.

The applicable subheading for the coat will be 6210.20.9020, 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 6201.11 to 6201.19: Other: Other: 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 W. Raftery at (646) 733-3047.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division