The tariff classification of a woman’s coat and a woman’s vest from China

NY J86909 August 14, 2003 CLA-2-61:RR:NC:TA:359 J86909 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6110.30.3035 Mr. Djibril Makalou Ann Taylor 1372 Broadway, 5th Floor New York, NY 10018 RE: The tariff classification of a woman’s coat and a woman’s vest from China Dear Mr. Makalou: In your letter dated July 24, 2003 you requested a tariff classification ruling. You submitted two samples. Style 58-94810 is a woman’s coat that is constructed from 100% polyester, pile fibers with a 100% polyester knit backing. The coat is normally worn over other garments for warmth and protection from the elements. The garment features a notched-lapel collar, long hemmed sleeves, a full front opening with 3 button closures, 2 front vertical pockets in the waist area, and a hemmed bottom. The garment is lined with man made fiber, woven fabric. Style 58-75227(missy)/76-101510(petite) is a woman’s sleeveless vest that is constructed from 100% acrylic pile fibers with a 100% polyester knit backing. The vest features a mock collar, oversized armholes, a full front opening with a zipper closure, 2 front vertical pockets in the waist area, and a hemmed bottom. The garment is lined with man made fiber, woven fabric. Your samples are being returned as requested. The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The rate of duty will be 28.4% ad valorem. The subheading for the vest will be 6110.30.3035, which provides for sweaters…(vests), knitted: of man made fibers: other…other: vests, other than sweater vests: women’s. The duty rate will be 32.2% ad valorem. The coat falls within textile category designation 635. The vest falls in category 659. 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