The tariff classification of a women’s knit coat from Canada

PD E87971 November 2, 1999 CLA-2-61:K:TO:B8:I14 E87971 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Rodney Ralston Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of a women’s knit coat from Canada Dear Mr. Ralston: In your letter dated October 6, 1999, you requested a classification ruling. Style number 5188 is a ladies’ coat constructed from an 85% polyester/15% spandex velvet knit fabric. The coat is ankle-length and has two front panels and two back panels. Other features include a full-front opening with a single button closure, long sleeves with hemmed cuffs, and a ruffled collar. The sample is being returned as requested. The applicable subheading for the garment will be 6102.30.2010, Harmonized Tariff Schedule of the United States, which provides for women’s coats, knitted or crocheted of man-made fibers. The duty rate will be 29.1% ad valorem. The garment falls within textile category designation 635. As a product of Canada, this merchandise is not subject to quota or visa requirements. This ruling is being issued under the provisions of Part 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, Susan T. Mitchell Acting Area Director JFK Airport