CLA-2-61:OT:RR:NC:N3:357
Ms. Carol-Lynn McGovern
Hatley Little Blue House Inc.
4001 Boulevard de la Cote-Vertu
Saint-Laurent, QC H4R 1R5
Canada
RE: The tariff classification of a women’s coat from China
Dear Ms. McGovern:
In your letter dated November 14, 2022, you requested a tariff classification ruling.
Style F23CIL1675 is a women’s knee-length coat constructed from a 70% polyester, 30% wool knit fabric. The fully lined garment features a full front opening, a shawl collar, long hemmed sleeves, patch pockets, and a hemmed bottom. In addition, the garment includes a wrap closure secured with a self-fabric belt.
The applicable subheading for style F23CIL1675 is 6102.30.1000, Harmonized Tariff Schedule of the United States (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: Containing 23 percent or more by weight of wool or fine animal hair. The rate of duty is 64.4 cents per kilogram plus 18.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6102.30.1000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6102.30.1000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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