The tariff classification of a woman’s coat from China

NY M80473 March 8, 2006 CLA-2-61:RR:NC:TA:359 M80473 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Irwin A. Seltzer UTI United States, Inc. 2975 Kennedy Blvd. Jersey City, NJ 07306 RE: The tariff classification of a woman’s coat from China Dear Mr. Seltzer: In your letter received in this office on February 14, 2006, on behalf of The Rose Group of New York, 463 Seventh Avenue, Suite 202, New York, NY 10018, you requested a classification ruling. The submitted sample, style number X155, is a woman’s coat that extends below the waist and is constructed from two fabrics that are bonded together. The outer fabric is constructed from 100% polyacrylic knit fabric, that resembles snakeskin, and is bonded to an inner fabric that is constructed from a 100% polyacrylic knit pile fabric. You state in your letter that the coat is 100% sponge bonded. The coat features a notched-lapel knit pile collar, long sleeves with knit pile cuffs, a full front opening with a one-button closure, a self fabric tie belt, 2 belt loops, 2 front vertical inset pockets in the waist area, and a straight bottom. The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The coat falls within textile category designation 635. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division