The tariff classification of men’s coats from China

N036834 September 18, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Ms. Marian Clare UTC Overseas, Inc. 420 Doughty Blvd. Inwood, N.Y. 11096 RE: The tariff classification of men’s coats from China Dear Ms. Clare: In your letter dated July 14, 2008, on behalf of Greenfield Fashions, you requested a classification ruling. Two samples were submitted and are being returned as you requested. A fabric swatch representing the shell fabric is being retained by this office. The first item, style RYAN, has a shell composed of a bonded fabric consisting of a woven 100% polyester fabric on the outer surface, a flat knit 100% nylon fabric on the inner surface and a plastic film in the center. The film is visible in cross-section. The coat is approximately 34.5” long in the center back and has long hemmed sleeves, a zip-out quilted liner, zippered pockets at the waist, a pointed collar, a full front opening with a zipper closure covered by a flap with four snaps and a hemmed bottom. The second item, style QUINCY, has a shell composed of a bonded fabric consisting of a woven 100% polyester fabric on the outer surface, a flat knit 100% nylon fabric on the inner surface and a plastic film in the center. The film is visible in cross-section. The coat is approximately 34.5” long in the center back and has long hemmed sleeves, a hemmed bottom, slant pockets at the waist and a zip-out liner with its own rib knit collar and full front opening with a zipper closure. When worn without the liner the coat is secured by a left over right closure with five snaps on the body and two on the collar. The applicable subheading for both coats will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of the type described in subheadings 6201.11 to 6201.19: of man-made fibers: other. The duty rate will be 7.1 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/. These coats fall within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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