The tariff classification of a woman’s coat from China

N010917 June 1, 2007 CLA-2-62:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.12.2050 Ms. Shelly Mendoza Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s coat from China Dear Ms. Mendoza: In your letter dated April 30, 2007, you requested a classification ruling. The sample submitted, style number F55E3, is a woman’s coat of a substantial weight with a shell composed of a woven “Garbo” velvet 100% cotton fabric. The coat is lined in the body and sleeves with a woven 100% “Bemberg” rayon fabric. The coat has a center back that measures 30-1/2 inches and extends to the thigh area in length. The coat is fitted at the waist and has a notched-lapel style collar with a full front opening secured by a right-over-left, three button closure. The coat has puffed fabric shoulders, long hemmed sleeves with a vent opening at the wrist area that is secured by a two-button closure, a button and tab detail on the upper portion of each sleeve, two chest pockets with zipper closures, two zippered pockets with side openings at the waist area, two front double entry bellows pockets with a button flap closure below the waist, an overlay strip of fabric on the rear yoke that is secured in the center by a tab with a button closure and a straight cut hemmed bottom with two rear vents. The sample is being returned to you as you have requested. The applicable subheading for the coat will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of cotton: other: other. The duty rate will be 8.9 percent 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 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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