The tariff classification of a women’s coat from China

N022509 February 25, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. Andre Ryu Wicked Fashion, Inc. 222 Bridge Plaza South Fort Lee, NJ 07024 RE: The tariff classification of a women’s coat from China Dear Mr. Ryu: In your letter dated January 24, 2008, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 8323-5222, is a women’s coat with a shell made from a 100% polyester woven fabric diamond-quilted to a lightweight nonwoven batting. The sample, which is a size small, has a center back length of approximately thirty-four inches. It has a full front opening with a four-button double breasted closure, a pointed collar, lapels, long sleeves with buttoned tabs and hemmed ends, slant pockets at the waist with buttoned flaps, a back yoke, a belt, a hemmed bottom and a woven polyester lining with a PU (polyurethane) coating. You asked whether the garment would be classifiable as water resistant in 6202.93.4500. The presence of a plastic coating on the lining or shell would not result in water resistant classification for this garment, as it is not an anorak or similar article. We note, however, that the shell fabric has a coating on the outer surface that creates an iridescent or metallic effect. Certain coated garments are classifiable in HTS heading 6210. However, examination of the sample indicates that it is made from quilted fabric in the piece, which is excluded from heading 6210. The applicable subheading for the coat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The duty rate will be 27.7 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/. This coat falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division