The tariff classification of a woman’s coat from China

NY K83742 March 29, 2004 CLA-2-61:RR:NC:TA:359 K83742 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Bernadette Purcell 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. Purcell: In your letter dated March 4, 2004 you requested a tariff classification ruling. The submitted sample, style number A02641, is a woman’s reversible coat that is constructed from two layers of fabric that are bonded together. One layer is constructed from 100% cotton, woven denim fabric. The other layer is constructed from 100% polyester, knit pile fabric. The coat extends from the shoulders to the wearer’s mid-thigh and it is worn over other garments for warmth and protection from the elements. Each side features a stand-up collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front pockets in the waist area, and a hemmed bottom. The pile fabric and the woven fabric are visible through the seams of each side throughout the garment. The tariff classification of this coat is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS. Your sample is being retained by this office. 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, carcoats…and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The rate of duty will be 28.2% ad valorem. The 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 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.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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division