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NY N018264




October 26, 2007

CLA-2-62:OT:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.50.3000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad St.
Philadelphia, PA 19112-1404

RE: The tariff classification of a trench coat from China.

Dear Mr. Hoffacker:

In your letter dated October 8, 2007, on behalf of Revue LLC, you requested a classification ruling. The sample which you submitted is being returned as requested.

The submitted sample Style 811295S is a ladies trench coat made of woven polyester fabric coated on the outer surface with polyurethane compact plastic material that completely obscures the underlying fabric. The double breasted trench coat extends to about the knee and has a full front opening with a right over left button closure and a notched lapel-style collar. The garment also has a self-fabric belt with a metal buckle and two side pockets.

 The applicable subheading for the trench cost, Style 811295S will be 6210.50.3000, 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: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric." The rate of duty will be 3.8% 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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