The tariff classification of a women’s carcoat from an unspecified country

NY I87274 November 7, 2002 CLA-2-62:RR:NC:TA:357 I87274 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Irene Tsang Tiger J. LLC 463 Seventh Ave. New York, NY 10018 RE: The tariff classification of a women’s carcoat from an unspecified country Dear Ms. Tsang: In your letter dated October 10, 2002, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style #A45455, is a women’s coat made from a laminated fabric consisting of an outer fabric of woven 100% polyester and an inner fabric of 100% polyester flat knit fabric. They are bonded with a 600mm pu (polyurethane), which you state renders the garment water resistant. The garment has a full front opening with a five-snap closure, self-fabric facing, a pointed collar, patch pockets below the waist and side vents. The back length of the garment in a size small is approximately 29-1/2 inches with a bottom sweep of approximately 50-1/2 inches. There are no tightening elements at the cuffs, the waist or the bottom hem. The applicable subheading for the carcoat 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 many countries 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