Classification of Ladies' Cotton Knitted Coats

HQ 085284 October 26, 1989 CLA-2 CO:R:C:G 085284 CB CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Doreen Wai Hong Kong Economic and Trade Office 1233 20th Street, N. W. Washington, D. C. 20036 RE: Classification of Ladies' Cotton Knitted Coats Dear Ms. Wai: This ruling is in response to your letter of July 27, 1989, on behalf of Liz Claiborne Inc., requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a ladies' cotton knitted coat from Hong Kong. FACTS: The sample submitted, style 314070A, is a woman's 100 percent cotton garment made of knit fabric which has more than 9 stitches per 2 centimeters measured in the horizontal direction. The garment features a full-front opening without closure, long sleeves that are turned under and hemmed, a hemmed collar and front placket, and a hemmed bottom. There are also two large pockets in the front below the waist and shoulder pads on the inside of the garment. It extends from the neck and shoulders to below mid-thigh. The garment is worn as a coat over other wearing apparel when dressed for appearance in public. ISSUE: Whether the subject garments are classifiable under heading 6102, HTSUSA, as a coat? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes. -2- It is Customs position that the subject garment is a coat for tariff and quota category purposes. The garment meets the definition of a coat. The Textile Category Guidelines, CIE 13/88, defines a coat as an outerwear garment which covers the upper part of the body and has a front opening, with or without a means of closure. Included in this category are knit garments. Therefore, the subject garment is classifiable in Heading 6102, HTSUSA, which provides for women's or girls' overcoats and similar articles. HOLDING: The subject garment is classifiable in subheading 6102.20.0010, HTSUSA, which provides for women's or girls' overcoats, ...windbreakers and similar articles, knitted ...of cotton, women's. The textile category is 335 and the rate of duty is 16.9 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that the importer check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office. Your sample will be returned to you under separate cover. Sincerely, John Durant, Director Commercial Rulings Division