CLA-2-61:OT:RR:NC:N3:357
Mr. Richard Pignatelli
Agra Services Brokerage Company, Inc.
221-20 147th Avenue
Jamaica, NY 11413
RE: The tariff classification of a women’s coat from China
Dear Mr. Pignatelli:
In your letter dated March 11, 2019, you requested a tariff classification ruling on behalf of your client, Bernardo Fashions, LLC. Per your request, the sample will be returned.
Style F9K464, C4 TG Faux Shearling Coat, is a women’s, mid-thigh length coat constructed from a bonded fabric consisting of a layer of 100% polyurethane coated, knit pile fabric glued to a 100% polyester, faux shearling, knit pile fabric. The jacket features a full front opening with a zipper closure; a hood; pockets below the waist; long sleeves with self-fabric cuffs; and a hemmed bottom. The cuffs, hood, upper back, and pockets are constructed with the polyurethane, coated side of the fabric showing, and the balance of the coat is constructed with the faux shearling, knit pile fabric side showing.
You suggest in your letter that the garment is reversible and should be classified under 6210.50.3500, 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 women’s or girls’ garments: Other: Of man-made fibers: Having an outer surface impregnated, coated covered or laminated with rubber or plastics material which completely obscures the underlying fabric. We disagree.
The garment is constructed from a single, multi-layered fabric with a polyurethane coated, knit pile, fabric side and a knit pile, fabric side. The manner in which the zipper was inserted, and the location of the zipper pull on the garment confirms that the coat is intended to be worn with the faux shearling, knit pile fabric on the outside. Regardless of how the garment is to be worn; however, it does not qualify for classification under heading 6210, HTSUS. Per HTSUS Chapter 60, Note 1(c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered, or laminated, remains classified in heading 6001, HTSUS, as a knit pile fabric. Consequently, the bonded fabric is not considered a fabric of heading 5903 but rather a fabric of heading 6001.
Therefore, the applicable subheading for style F9K464, C4 TG Faux Shearling Coat, 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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division