The tariff classification of a man's carcoat from China; Textile and Leather; Composite Goods

NY 812409 July 25, 1995 CLA-2-62:S:N:N5:357 812409 CATEGORY: Classification TARIFF NO.: 6201.13.4030 Mr. Robert Gardenier M.E. Dey & Co. 5007 South Howell Avenue P.O. Box 37165 Milwaukee, Wisconsin 53237-0165 RE: The tariff classification of a man's carcoat from China; Textile and Leather; Composite Goods Dear Mr. Gardenier: In your letters dated June 8, and July 3, 1995, on behalf of Ardney Leather and Sheepskin Co., you requested a classification ruling. The sample submitted, style number 210, is a man's carcoat composed of textile and leather. You state that when the carcoat is imported the textile portions of the garment will be constructed of a woven 100% acrylic fabric and the leather portions will be of a 100% pigsplit leather. The garment is lined on the body and inner collar with a knit 100% acrylic pile sherpa-style fabric. The carcoat has a full front opening secured by four button closures. There are two front pockets located below the waist and a zippered inner chest pocket on the lining. The leather portion of the carcoat consists of the outer collar, the upper portion of the front and back panel, the lower portion of the sleeves which measures approximately 7 inches in length and as trim around the button holes and the pockets. The remainder of the garment consists of the textile fabric. The sample is being returned to you. Based on our analysis, it has been determined that the textile portion of the visible exterior surface of the shell predominates. The applicable subheading for the carcoat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other men'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 634. 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