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

N046196 December 17, 2008 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Jimmy Tsang Takson Garment Manufacturing Co., LTD. 5/F., South Wing, Harbour Centre, Tower 1 1 HOK Cheung Street Hunghom, Kowloon Hong Kong RE: The tariff classification of a woman’s coat from China. Dear Mr. Tsang: In your letter dated December 1, 2008 you requested a classification ruling on behalf of your client Wal-Mart. As requested, your sample is being returned to you. The submitted sample, style FL09009Y, is a woman’s coat that is normally worn over other garments for warmth and protection from the elements. The coat is constructed of two layers of fabric that are bonded together. The outer shell is made from 100% polyester faux suede knit fabric that is bonded to an inner shell that is made of a 100% polyester knit pile fabric. The coat extends from the shoulders to the waist. The garment features a full front opening with a zipper closure, a hood, long sleeves, and a straight bottom. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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