The tariff classification of a woman’s coat from China

NY K87436 July 16, 2004 CLA-2-61:RR:NC:TA:359 K87436 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Patrick Pascarella Viking Sea/Air Freight, Inc. 486 Sunrise Highway Rockville Centre, NY 11570 RE: The tariff classification of a woman’s coat from China Dear Mr. Pascarella: In your letter dated July 2, 2004, on behalf of Presidio International, Inc., you requested a tariff classification ruling. The submitted sample, style number M5k288 is a woman’s coat that is constructed from two layers of fabric that are bonded together. The outer layer is made from 100% polyester, woven fabric with a polyurethane coating. The inner layer is made from 85% acrylic, 15% polyester, knit pile fabric. The garment is normally worn over other garments for warmth and protection from the elements. The coat features a stand-up collar with buckled closures, long sleeves with zippered cuffs, a full front opening with a zipper closure, and a flared bottom. The knit pile fabric is visible on the collar, on the cuffs, and on the bottom of the coat. The tariff classification of this garment is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS, noted. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division