The tariff classification of a woman's coat from China

NY F84860 April 17, 2000 CLA-2-62:RR:NC:WA:357 F84860 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. John F. McManus ITOCHU International, Inc. 335 Madison Avenue New York, N.Y. 10017 RE: The tariff classification of a woman's coat from China Dear Mr. McManus: In your letter dated March 27, 2000, on behalf of Prominent U.S.A., Inc., you requested a classification ruling. The sample submitted, style number 90283, is a woman's lower thigh-length coat. The coat measures approximately 32-1/2 inches in length. The coat is constructed of a shell that is composed of a woven 100% polyester fabric which you indicate has been treated with a water repellent chemical. The coat is lined with a woven 100% nylon fabric which you also indicate has a polyurethane coating for water resistance. The coat features an additional zip-out liner. The liner is composed of a woven 100% polyester fabric that is quilted on one side to a nonwoven batting fill. Neither the water repellent treatment on the shell fabric nor the polyurethane coating on the lining fabric is visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The coat has a pointed collar and a full front opening that is secured by a right-over-left hidden four-button placket closure. We note that the sample garment does not have any buttons sewn onto the front placket closure, but it does have four button holes. The garment has two front pockets with flap closures located below the waist, long hemmed sleeves, shoulder pads and a straight cut hemmed bottom. 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. 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 China 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