CLA-2-62:RR:NC:WA:357 A87928

Mr. Stephen C. Fay
Port Brokers, Inc.
152-60 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of two men's coats from Italy

Dear Mr. Fay:

In your letter dated September 26, 1996, on behalf of Loro Piana USA, you requested a classification ruling. Sample garments and fabric swatches representative of what is used in the garments were submitted. The garments are as follows: Style Storm System, article number 94.016.25, is a man's thigh-length short coat constructed of a woven 100% wool fabric which you state is laminated on the inner surface with polytetrafluoroethylene (PTFE), which is a plastic membrane. The garment has a 100% nylon fabric lining quilted to a non-woven 100% polyester fill. Style Storm System, article number 94.BES.10, is a man's full-length coat constructed of a woven 100% cashmere fabric which you state is laminated on the inner surface with polytetrafluoroethylene. The garment has a woven fabric lining.

Article number 94.016.25 has a full front opening secured by five button closures. The garment features a double collar. The inner collar has a self-fabric tab with a button closure. There are two front slash pockets above the waist, two front pockets with flap closures below the waist, and three inner lining pockets. Two of the lining pockets have a button and loop closure and the third pocket has a slash opening. The garment has long sleeves with inner storm cuffs composed of a ribbed-knit fabric.

Article number 94.BES.10 has notched lapels, long sleeves with fold over sleeve cuffs and a full front opening secured by four button closures. The garment has two front slash pockets below the waist and two inner lining pockets. One lining pocket has a button and loop closure and the other pocket has a slash

opening. A removable self-fabric tab at the collar is attached to the coat by two buttons The tab when not in use can be buttoned to the inner surface of the front placket. On the coat's back panel there is a vent at the bottom.

The samples are being returned to you.

With your letter you submitted a copy of ruling letter NY 806725, dated February 28, 1995, which indicates that a woven 100% wool fabric and a 50% cashmere/50% wool fabric which had been laminated on one side with a PTFE plastic film or membrane were classified under 5903.90.3010, which provides for certain coated fabrics.

Examination of the samples and swatches indicate that they are visibly coated. Therefore the applicable subheading for the coats will be 6210.20.9020, Harmonized Tariff Schedule of the United States (HTS), 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. The duty rate will be 6.5 percent ad valorem.

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 212-466-5851.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division