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

NY L84716 June 1, 2005 CLA-2-62:RR:NC:WA:357 L84716 CATEGORY: Classification TARIFF NO.: 6202.12.2050; 6110.20.2075 Ms. Karen Yost C-Air International 6053 Century Boulevard, Suite 650 Los Angeles, California 90045 RE: The tariff classification of a woman’s coat and cardigan from China Dear Ms. Yost: In your letter dated May 3, 2005, on behalf of BCBG Max Azria Group, Inc., you requested a classification ruling. The sample submitted, style number GJC8008 “Layered Coat”, is a woman’s two-piece set. The two-piece set consists of an outer coat and an inner cardigan that can be snapped together at the nape of the neck and at the wrist areas so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The outer coat extends to the knee area in length and is constructed of a shell composed of a woven 100% cotton fabric. The garment is not lined. The coat is slightly fitted at the waist and has a notched lapel style collar that is trimmed at the edge with a knit fabric and a full front opening secured by a double pull zipper closure. Three half snaps on the upper portion on each side of the front zipper are non-functional. The coat has a self fabric belt with a metal buckle that is held to the waist area by five belt loops, long sleeves trimmed with a knit fabric at the wrist area, two front pockets secured by a flap with a snap closure located below the waist and a drawcord tightening through the bottom hem. Half snap closures at the nape of the neck and at the wrist area are used for attachment to the inner garment. The inner cardigan extends to above the knee area in length and is constructed from a knit 100% cotton fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan has a fold-down collar composed of a ribbed-knit fabric, a full front opening secured by nine left-over-right, snap closures, long sleeves with cuffs that can be folded over, a small opening under each armhole that is edged with a capping fabric and a straight cut bottom that is finished with overlock stitching. The half snaps on the rear portion of the neck and on the cuffs are used for attachment to the outer coat. Although the garment has a left-over-right front closure, the rear panel has princess seams clearly indicating that the cardigan is designed for a woman. The applicable subheading for the outer coat will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, carcoats, capes, cloaks and similar coats: of cotton: other: other: women’s. The duty rate will be 8.9 percent ad valorem. The applicable subheading for the inner cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats and similar articles, knitted or crocheted: of cotton: other: other: women’s or girls’. The duty rate will be 16.5 percent ad valorem. The outer coat falls within textile category designation 335. The inner cardigan falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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