The tariff classification of two women’s coats from Hong Kong

NY H80359 May 21, 2001 CLA-2-61:RR:NC:TA:359 H80359 CATEGORY: Classification TARIFF NO.: 6102.10.0000; 6102.30.2010 Mr. Garth Pauley Limited Logistics Services Seven Limited Parkway Reynoldsburg, OH 43068-5300 RE: The tariff classification of two women’s coats from Hong Kong Dear Mr. Pauley: In your letter dated April 12, 2001, on behalf of Express LLC DBA Womanco, Inc., One Limited Parkway, Columbus, OH, you requested a tariff classification ruling. Your samples are being returned as requested. You submitted two samples of women’s knit garments. Style number 96H1915 is an 80% wool, 20% nylon coat that extends from the shoulder to below the knee. The coat features a 3x3 rib knit collar with 2 hook and eye closures; long sleeves with 3x3 rib knit cuffs; a full front opening with a 3x3 rib knit placket on which are found 5 fook and eye closures; 2 belt loops; a 1x1 rib knit self fabric tie belt; and a 3x3 rib knit bottom. The coat and the belt are considered a composite good. The essential character of the good is provided by the coat. Style number 96F2087 is a 46% acrylic, 20% mohair, 34% nylon coat with a tacked on scarf at the back of the neck. The coat and scarf match in color and fabric composition. The coat extends from the shoulder to below mid-thigh and features the following: long sleeves with rib knit cuffs; a full front opening with 1 hook and eye closure; 2 belt loops; a self-fabric tie belt; and a rib knit bottom. The scarf is rectangular in shape with rib knit ends. The coat, the scarf and the self-fabric tie belt are considered a composite good. The essential character of the good is provided by the coat. The applicable HTS subheading for style 96F2087 will be 6102.30.2010, which provides for women’s overcoats…and similar articles, knitted, other than those of heading 6104: of manmade fibers: other: other. The duty rate will be 28.7% ad valorem. The applicable HTS subheading for style 96H1915 will be 6102.10.0000, which provides for women’s overcoats…and similar articles, knitted, other than those of heading 6104: of wool or fine animal hair. The duty rate will be 59.6 cents/kg + 17.5% ad valorem. Style 96H1915 falls within textile category designation 435. Style 96F2087 falls in category 635. Based upon international textile trade agreements products of Hong Kong 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 effected 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division