The tariff classification of women's coats of fake fur from Sweden

NY 897570 May 25, 1994 CLA-2-62:S:N:N5:357 897570 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Janice Ortenberg DPR Ltd. 3301 Beechwood Blvd. #102 Pittsburgh, PA 15217-2946 RE: The tariff classification of women's coats of fake fur from Sweden Dear Ms. Ortenberg: In your letters dated April 26 and May 4, 1994, you requested a tariff classification ruling. Five photographs of garments along with sample swatches of the fabric which will be used to construct the garments were submitted. Your photos and swatches are being returned as you requested. Each of the garments will be constructed of a fake fur made from acrylic pile on a woven base fabric. Style Evelina is a 37-inch long coat of fake lynx with self- fabric trim on the border. It has hook closures. Style Veronica is a fake fox fur three-quarter length coat with a self-fabric hood and a horizontal panel forming a hem. Style Lady is approximately 49-1/2 inches long and is made of fake mink. Style Pamela is a full-length fake fox fur coat. Style Silvia is a 27-inch coat made from fake beaver in both a sheared and unsheared finish. It has a flair bottom. The applicable subheading for the five garments will be 6202.13.4020 Harmonized Tariff Schedule of the United States (HTS), which provides for other women's overcoats, carcoats, capes, cloaks and similar coats of man-made fibers. The rate of duty will be 29.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport