The tariff classification of a woman’s coat from Taiwan

NY H87661 February 20, 2002 CLA-2-61:RR:NC:TA:359 H87661 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Cicki Wallertz Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of a woman’s coat from Taiwan Dear Ms. Wallertz: In your letter dated February 5, 2002, you requested a tariff classification ruling. The submitted sample, item number F02-63-090, is a woman’s coat that extends from the shoulder to below mid-thigh. The coat is made from 72% polyester, 23% cotton, 5% spandex, jacquard knit fabric with a 100% nylon lining. The garment features a pointed collar, shoulder pads, long hemmed sleeves, a full front opening with a 6 button double placket, 2 front inset vertical side seam pockets below the waist and a hemmed bottom. Your sample is being returned as requested. The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, carcoats…and similar articles, knitted: of man-made fibers: other: other: women’s. The duty rate will be 28.6% ad valorem. The coat falls within textile category designation 635. Based upon international textile trade agreements products of Taiwan 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division