The tariff classification of a man’s coat from Hong Kong

NY K88354 August 11, 2004 CLA-2-62:RR:NC:WA:357 K88354 CATEGORY: Classification TARIFF NO.: 6201.12.2050 Ms. Connie Wong UPPX Logistics Limited Units 2107-8 Nanyang Plaza 57 Hung To Road, Kwun Tong Kowloon, Hong Kong RE: The tariff classification of a man’s coat from Hong Kong Dear Ms. Wong: In your letter dated July 26, 2004, you requested a classification ruling. The samples submitted, a swatch of fabric and a man’s coat, style number USS-02, are composed of one layer of a woven 70% cotton/30% nylon fabric on the outer surface that has a peach Teflon treatment, and one layer of a woven 65% polyester/35% cotton fabric on the inner surface bonded together with a polyurethane coating in between. The garment is lined in the rear yoke with a woven fabric. The coating is not visible in cross section, therefore HTS 6210 does not apply. The coat extends to above the knee in length and has a full front opening secured by a left-over-right, five-button closure. The coat also has long hemmed sleeves with a button tab closure at the wrist area, three front pockets with flap closures below the waist, five grommets under each armhole for ventilation, a fold collar with a button tab closure on the front portion of the neck and a straight cut hemmed bottom with a rear vent. The applicable subheading for the coat will be 6201.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other: men’s overcoats, carcoats, capes, cloaks and similar coats: of cotton. The duty rate will be 9.4 percent ad valorem. The coat falls within textile category designation 334. Based upon international textile trade agreements products of Hong Kong 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 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