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

N023342 March 6, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Kimberly Philpot Redcats USA 35 United Drive West Bridgewater, MA 02379 RE: The tariff classification of a woman’s knit coat from China. Dear Ms. Philpot: In your letter dated February 12, 2008 you requested a classification ruling. Your sample is being returned to you. The submitted sample, style 49469, is a woman’s thigh length fully lined knit coat. One side of the garment is constructed from a heavy weight 50% polyester and 50% acrylic, berber knit pile fabric and the other side is constructed from 100% polyester woven fabric. Although you refer to style 49469 as a reversible garment, the fit and finish of the woven side of the coat are inferior to the knit side and result in an item not likely to be perceived and worn by the consumer with the woven side exposed. The garment features a full front opening with five button closures, a hood, two front patch pockets below the waist on both the knit and woven sides, long cuffed sleeves, a tunnel drawstring at the waist on the woven side, and a straight garment bottom. The knit side of the garment imparts the essential character of the garment. Consequently, the applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% 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 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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