U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a woman's coat from China
NY B86730 June 27, 1997 CLA-2-62:RR:NC:WA:357 B86730 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Lilian Ching Marconi International (USA) Co., Ltd. 1412 Broadway New York, NY 10018 RE: The tariff classification of a woman's coat from China Dear Ms. Ching: In your letters dated May 16, 1997 and June 16, 1977, you requested a classification ruling. The sample submitted, style number A7-JP1242 "Renaissance Velvet Coat", is a woman's ankle-length coat. The coat is constructed of a woven 100% silk base fabric with a cut warp 100% rayon pile surface. The garment is lined with a woven 100% acetate fabric. The pile fabric determines the classification of the garment. The coat has a "Mandarin" collar and a full front opening secured by four snap closures on the inner portion of the placket and four frog-style buttons and fasteners on the outer portion. The snap closures and the frog fasteners extend from the collar to the waist. Below the waist the coat features a cutaway-type opening in the front. The opening extends from the waist and tapers to the ankles. The garment's front hem is slightly rounded and a few inches shorter than the back hem. The coat has bell-shaped sleeves with a v-shape cutaway and a frog fastener at the cuffs. The sample is being returned to you as you have requested. The applicable subheading for the coat 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 duty rate will be 29 percent ad valorem. The coat falls within textile category designation 635. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 W. Raftery at 212-466-5851. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division