The tariff classification of a woman’s coat.

N020921 December 20, 2007 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s coat. Dear Ms. Purcell: In your letter dated December 10, 2007, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, item number S6237, is a woman’s coat that extends below the waist and is designed to be worn over another garment for protection against the elements. The coat is constructed from 57% cotton, 38% modal and 5% spandex knit fabric. It features a wide turn down collar, long sleeves with two large snaps on the cuffs, a full front opening with an 8 snap hidden placket, 2 front inset welt pockets, and a wide elasticized bottom. The applicable subheading for the coat will be 6102.20.0010, 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 cotton: women’s. The duty rate will be 15.9% 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division