The tariff classification of a woman’s knit short coat and knit vest from China.

NY M84758 July 7, 2006 CLA-2-61:RR:NC:TA:359 M84758 CATEGORY: Classification TARIFF NO.: 6102.30.2010; 6110.30.3035 Mr. Tom Brogan Cejon Accessories, Inc. 390 Fifth Avenue, Suite 602 New York, NY 10018 RE: The tariff classification of a woman’s knit short coat and knit vest from China. Dear Mr. Brogan: In your letter dated June 22, 2006, you requested a classification ruling. Your samples are being returned as requested. Style #C53507 is a woman’s vest constructed from 70% acrylic and 30% polyester knit fabric. The garment is fully lined with woven fabric and features a wide collar, a full front opening with three hook and loop closures, and oversize armholes. Style #C36505 is a woman’s short coat that extends to the waist, and is constructed from 100% polyester faux fur knit fabric. This garment is normally worn over other garments for warmth and protection from the elements. The garment is fully lined with woven fabric and features a collar, long sleeves, and a full front opening with a hook and loop closure at the neck. The applicable subheading for the coat, Style C36505, will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats…ski jackets…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. The applicable subheading for the vest, Style C53507, will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vests, knitted: of man made fibers: other…other: vests, other than sweater vests: women’s. The duty rate will be 32% 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. The vest falls within textile category designation 659. 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