The tariff classification of a woman’s coat from China

NY I83186 July 17, 2002 CLA-2-61:RR:NC:TA: 359 I83186 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Lyn Antunes Norman Krieger, Inc. 5761 W. Imperial Hwy. Los Angeles, CA 90045 RE: The tariff classification of a woman’s coat from China Dear Ms. Autunes: In your letter dated June 18, 2002, on behalf of Royal Apparel Group LLC, you requested a tariff classification ruling. The submitted sample, style number 049-1015, is a woman’s coat that is constructed in a patchwork pattern. The coat is made from 60% cotton, 40% acrylic, knit fabric (the collar, the sleeves, the placket, the belt, the bottom, strips of the front and back panels) and pig suede (sections of the front and back panels). The coat has a 100% silk, woven lining and extends from the shoulder to below the knee. The garment features a notched-lapel collar, long sleeves with ribbed cuffs, a full front opening with a one-button closure, two belt loops, and a self-fabric textile belt at the waist. We do not agree with your statement that the competing sections of leather versus textile fabric of which this coat is composed, result in a 60% leather, 40% textile breakout. Our analysis yields a surface area consisting of 54% textile versus 46% leather and results in our finding that the essential character of the coat is given by the textile fabric section, the classification for which appears last in the tariff schedule, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3(c), noted. Your sample is being returned as requested. The applicable subheading for the coat will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats…and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The duty rate will be 16.1% ad valorem. The coat falls within textile category designation 335. 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division