The tariff classification of a woman's carcoat from China

NY 811920 July 19, 1995 CLA-2-62:S:N:N5:357 811920 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. John A. Bessich Follick & Bessich, P.C. 33 Walt Whitman Road, Suite 204 Huntington Station, New York 11746 RE: The tariff classification of a woman's carcoat from China Dear Mr. Bessich: In your letter dated June 16, 1995, on behalf of your client, American Utex International, you requested a classification ruling. The sample submitted, style number F3887, is a woman's lower thigh-length carcoat. When imported the carcoat will be constructed of an outershell composed of a woven 60% polyester/ 40% nylon fabric which has 1 1/4 inch elastic "notches" stitched in a "zig-zag" pattern on the body of the garment. The garment is lined with a 100% polyester fabric and has a non-woven polyester fill. You state the lining has been coated for water resistant. The coating is not "visible" as that term in defined in the tariff, therefore HTS 6210 does not apply. The carcoat has an integral hood and a full front opening secured by four coat style buttons. The hood is lined with a "fur-like" pile fabric which extends from the hood down along the inside edges of the front facing to the bottom hem. The garment's polyester fabric lining does not extend to the edge of the garment on each side of the front opening leaving a gap of approximately 3 inches of unlined fabric under the pile inserts. The garment has two front pockets below the waist, elasticized sleeve cuffs and elastic gathering on the bottom hem. The sample is being returned to you as you have requested. The applicable subheading for the carcoat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers. The duty rate will be 29.3 percent ad valorem. The carcoat falls within textile category designation 635. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport