The tariff classification of a woman’s coat from China

NY J82640 April 25, 2003 CLA-2-62:RR:NC:WA:357 J82640 CATEGORY: Classification TARIFF NO.: 6202.12.2050 Ms. Bernadette Placido QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s coat from China Dear Ms. Placido: In your letter dated April 7, 2003, you requested a classification ruling. The sample submitted, QVC item number A100558, is a woman’s coat that extends to above the knee area in length. The coat is constructed of a shell composed of a woven blue denim 100% cotton fabric. The coat is fully lined with a woven 100% polyester fabric. The coat has a fold-down pointed collar and a full front opening secured by a right-over-left six-button hidden placket closure. The coat features long hemmed sleeves, two front pockets with flap closures below the waist and a straight cut hemmed bottom with a rear vent. The sample is being returned to you as you have requested. The applicable subheading for the coat will be 6202.12.2050 Harmonized Tariff Schedule of the United States (HTS), which provides for other woman’s overcoats, carcoats, capes, cloaks and similar coats: of cotton. The duty rate will be 9 percent ad valorem. The coat falls within textile category designation 335. Based upon international textile trade agreements products of China are presently subject to quota restraints 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