The tariff classification of a woman's coat from Taiwan

NY F83752 April 5, 2000 CLA-2-62:RR:NC:WA:357 F83752 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, N.Y. 10018 RE: The tariff classification of a woman's coat from Taiwan Dear Ms. Dairo: In your letter dated March 10, 2000, you requested a classification ruling. The sample submitted, style number 11642, is a woman's lower thigh-length coat. The coat is constructed of a shell composed of one layer of a woven 100% polyester fabric on the outer surface and one layer of a knit 100% polyester tricot fabric on the inner surface, with a polyurethane film in between. The coat is lined with a woven animal print 100% nylon taffeta fabric. The coat has a pointed collar and a full front opening that is secured by six right-over-left button closures. The garment has two front pockets below the waist, long hemmed sleeves and a straight cut hemmed bottom with a center back vent. The sample is being returned to you as you have requested. The applicable subheading for the coat 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: other. The duty rate will be 28.4 percent ad valorem. The coat falls within textile category designation 635. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division