CLA-2-62:OT:RR:NC:N3:357
Mr. David Evan
Grunfeld, Desiderio, Lebowitz,
Silverman, & Klestadt LLP
599 Lexington Avenue, Floor 36
New York, NY 10022
RE: The tariff classification of a men’s woven coat from Moldova
Dear Mr. Evan:
In your letter dated September 18, 2019, you requested a tariff classification ruling on behalf of your client, Norwegian Wool LLC. Your sample will be returned separately.
Style C13-Bela-BLK, is a men’s hip-length woven coat constructed from 70% wool, 20% nylon, 10% Cashmere woven fabric laminated to a visible polyurethane plastic membrane. The garment is lined with 100% polyester woven fabric, which has been quilted and filled with down.
The generously cut garment features a full front opening secured by a zipper closure that extends to the top of a stand-up collar, and a covered placket that secures with seven buttons. The garment also contains long, full-cut sleeves with button tabs; welt pockets below the waist and on the chest; a center back vent; and a hemmed bottom.
You suggest in your letter that the garment is classified under 6210.40.8025, Harmonized Tariff Schedule of the United States (HTSUS), which provides Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Other: Other: Other: Other: Anoraks (including ski jackets), wind-breakers and similar articles. Although we agree the garment contains a few anorak features, it is our opinion that the garment is more akin to a coat than to an anorak.
The applicable subheading for style C13-Bela-BLK will be 6210.20.9020, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 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% 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