The tariff classification of a women’s outerwear coat from Vietnam

NY K89937 November 4, 2004 CLA-2-62:RR:NC:TA:357 K89937 CATEGORY: Classification TARIFF NO.: 6202.12.2050 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a women’s outerwear coat from Vietnam Dear Ms. Purcell: In your letter dated October 6, 2004, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style A08679, is a women’s coat with a shell made from a 97% cotton/3% spandex woven fabric with overall embroidery. It is lined with a 100% polyester woven taffeta-type fabric. This coat has a center back length in size small of approximately 30-1/2 inches. It has a full front opening with a five-button closure and hidden placket, double entry pockets with buttoned flaps at the waist, long, vented sleeves without cuffs and a hemmed bottom. The applicable subheading for the coat will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of cotton. The duty rate will be 8.9 percent ad valorem. This coat falls within textile category designation 335. Based upon international textile trade agreements products of Vietnam 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division