Base
F864872000-05-17New YorkClassification

The tariff classification of a women’s coat from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a women’s coat from China

Ruling Text

NY F86487 May 17, 2000 CLA-2-62:RR:NC:TA:357 F86487 CATEGORY: Classification TARIFF NO.: 6202.11.0010 Ms. Angela Masco Nordstrom P.O. Box 870 Seattle, WA 98111-0870 RE: The tariff classification of a women’s coat from China Dear Ms. Masco: In your letter dated May 8, 2000, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 3W3179P, is a coat with a 100% wool woven shell fabric. The coat has a pointed collar, a five-snap, right-over-left closure, a hook and eye closure at the neck, slant pockets at the waist, a full lining and a back vent. The sample, a size eight, has a center back length of approximately forty-three inches. In your letter you suggested classification in subheading 6211.41, HTS, based on the assertion that the garment is meant to be worn as a long suit-type jacket. Although the fabric weight is not given, examination of the garment indicates that the shell is of a substantial weight and bulk, similar to what is commonly found on outerwear. In our opinion this item is more appropriately classifiable as outerwear. The applicable subheading for the coat will be 6202.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats, of wool or fine animal hair. The duty rate will be 43.1 cents/kg plus18.2 percent ad valorem. This coat falls within textile category designation 435. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division