The tariff classification of a women’s coat from Taiwan

NY I86613 November 5, 2002 CLA-2-62:RR:NC:TA:357 I86613 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Cicki Wallertz Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of a women’s coat from Taiwan Dear Ms. Wallertz: In your letter dated October 9, 2002, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style F02-03-010, is a women’s quilted coat with a back length of approximately fifty-two inches. The shell is made from a woven 100% nylon fabric, the filling is 100% polyester and the lining is of a woven material. The coat has a horizontal covered zipper approximately twenty-nine inches from the neck allowing the lower portion to be removed to create a thigh-length jacket. The upper portion closes by means of a zipper, and the lower portion closes with snaps that continue to the neck and conceal the zipper. The coat also has a snapped collar and slant, zippered pockets at the waist, as well as a small zippered pocket in the left chest area. 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 28.1 percent ad valorem. This 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division