The tariff classification of a women’s coat from China

NY J85002 June 23, 2003 CLA-2-62:RR:NC:TA:357 J85002 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Djibril Makalou Ann Taylor 1372 Broadway New York, NY 10018 RE: The tariff classification of a women’s coat from China Dear Mr. Makalou: In your letter dated May 15, 2003, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 48-94368, is a women’s fully lined woven coat measuring approximately thirty-six inches in length in size eight. The shell is made from a 66% polyester/32% rayon/2% spandex fabric, and the lining is made from a woven taffeta-type fabric. The coat has a full front opening with a four-button closure, long sleeves without cuffs, slant pockets at the waist, a pointed collar, a horizontal band simulating a belt along the front and back panels, shoulder pads and a back vent. 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 27.9 percent ad valorem. This coat falls within textile category designation 635. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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