The tariff classification of three women’s coats from China

NY F86427 May 17, 2000 CLA-2-62:RR:NC:TA:357 F86427 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. John F. McManus Itochu International, Inc. 335 Madison Ave. New York, NY 10017 RE: The tariff classification of three women’s coats from China Dear Mr. McManus: In your letter dated May 9, 2000, on behalf of Prominent U.S.A., Inc., you requested a classification ruling. Samples were submitted and are being returned as you requested. Each of the samples is a size ten and is approximately 34-inches in length at the center back, and each has a woven 100% polyester shell fabric, a lining with a polyurethane coating, shoulder pads and a zip-out quilted liner. Style 90281 has a three-button right-over-left closure, slant, stand pockets, velvet-trimmed cuffs and a self-fabric hood lined with velvet. Style 90286 has a right-over-left, four-button closure, slant, stand pockets and a velvet collar and cuffs. Style 90282 has a four-button, right-over-left closure with a covered placket, inserted pockets with flaps and a non-functional belt segment at the end of each sleeve. In your letter you suggested classification as water resistant under subheading 6202.93.4500, HTS. However, inasmuch as these coats are more similar to overcoats, carcoats and similar coats than to anoraks, ski-jackets, windbreakers and similar articles, they are classifiable in the subheading for overcoats, carcoats and similar coats. The applicable subheading for the three coats 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. These coats fall within textile category designation 635. Based upon international textile trade agreements products of China are subject to quota 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