The tariff classification of a men’s carcoat from Hong Kong

NY L88284 November 3, 2005 CLA-2-62:RR:NC:TA:357 L88284 CATEGORY: Classification TARIFF NO.: 6201.12.2050 Ms. Tana M. Stover Cutter & Buck 4001 Oaksdale Ave. SW Renton, WA 98055 RE: The tariff classification of a men’s carcoat from Hong Kong Dear Ms. Stover: In your letter dated October 14, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, “Insulated Outlast Car Coat,” style 9159-31, is a men’s mid-thigh length garment with a shell made from a 51% cotton/49% polyester woven fabric. The coat has a full front opening secured by a double-pull zipper covered by a flap with five buttons. The garment has long hemmed sleeves, bellows pockets with snapped flaps at the waist, diagonal opening chest pockets with hidden snaps, a double collar with a buttoned tab, a “microfleece” lining in the upper body, a twill lining in the lower body and sleeves, several inner pockets and an insulating interlining. The garment is cut full for wear over a sweater or sports jacket. Although the breakdown indicates that the shell is in chief weight of cotton, many articles that are made with a 51%/49% blend may be found at the time of importation to be in chief weight of the fiber stated to be in the lesser amount. Even if the specifications for the garment call for a particular blend, it is the chief weight of the product at the time of importation that governs classification, as well as the duty rate and quota status. We have not verified the chief weight of the submitted sample; however, the Customs officer handling the transaction at the time of importation may choose to do so. Based upon the weight breakdown you submitted, the applicable subheading for the carcoat 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. This coat falls within textile category designation 334. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division