The tariff classification of a women’s coat from China

N035745 September 11, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Yvonne M. Whitley Pacific Alliance USA Inc. 1359 Broadway New York, NY 10018 RE: The tariff classification of a women’s coat from China Dear Ms. Whitley: In your letter dated August 12, 2008, you requested a classification ruling. The sample you submitted is being returned as you requested. The item in question, style VFRH4511, is a women’s coat with a shell made from a satin-weave 100% polyester fabric that you indicated has a polyurethane coating. The coat has a center-back length of approximately thirty-four inches, a full lining of woven polyester fabric, ¾-length hemmed sleeves, a self-fabric tie belt, a right-over-left front closure with four hidden snaps, slant pockets at the waist, raglan sleeves, darts in the front panels and a pointed collar. The coating on the shell is not visible as that term is defined for tariff purposes. Therefore, HTS heading 6210 does not apply. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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