The tariff classification of a woman’s coat from China

NY M83004 May 16, 2006 CLA-2-61:RR:NC:TA:359 M83004 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s coat from China Dear Ms. Purcell: In your letter dated April 24, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, item number A2838, is a woman’s coat that is constructed from 100% acrylic cableknit fabric with a 100% polyester fleece lining. The coat is normally worn over other garments for warmth and protection from the elements. The coat features a ribbed collar, long sleeves, a full front opening with a zipper closure, and a hemmed 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, carcoats…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 designation635. 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