The tariff classification of two women’s coats from Hong Kong and China

N019163 November 19, 2007 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6202.12.2050; 6210.30.9020 Ms. Maristella Iacobello Phillips – Van Heusen Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of two women’s coats from Hong Kong and China Dear Ms. Iacobello: In your letter dated October 25, 2007, you requested a classification ruling. Two samples were submitted as follows: Style number KW1319 is a women’s coat with a shell composed of a woven 62% cotton/38% nylon fabric. The coat is not lined. The coat extends to the knee area in length, has a round neckline with no collar and a full front opening secured by a zipper closure. An overlapping flap with five snap closures covers the zipper area. The coat has ¾ - length puff shape sleeves with a banded bottom edge, two slanted front pockets below the waist, an overlay of fabric on the rear yoke and a puff shape rear panel and sides extending from the lower portion of the rear yoke area to the banded bottom hem. Style number KW1420 is a women’s coat with a shell composed of a woven 100% cotton fabric that is visibly coated on the outer surface with polyurethane. The coating does not completely obscure the underlying cotton fabric. The coat is fully lined with a woven man-made fiber fabric. The coat has a full front opening secured by a right-over-left, six button hidden placket closure, a fold down pointed collar, long hemmed sleeves, two front slash pockets below the waist and a hemmed bottom with a rear vent. The samples are being returned to you as you have requested. The applicable subheading for style KW1319 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. The applicable subheading for style KW1420 will be 6210.30.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Other: Other: Other. The duty rate will be 6.2 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/. Styles KW1319 and KW1420 fall 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