The tariff classification of five women’s garments from Hong Kong and China

NY H87664 February 20, 2002 CLA-2-61:RR:NC:TA:359 H87664 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Mr. David J. Cox Bernardo Fashions 463 Seventh Ave., Suite 706 New York, NY 10018 RE: The tariff classification of five women’s garments from Hong Kong and China Dear Mr. Cox: In your letter dated February 6, 2002, you requested a tariff classification ruling. You submitted five samples of women’s wool knit garments. Style 45120 is a jacket that is constructed from 100% boiled wool, knit fabric. The garment extends from the shoulder to below the waist and is normally worn over other garments for warmth and protection from the elements. The garment features the following: a detachable hood with 8 buttons, a pointed collar, long sleeves with turn back cuffs, a full front opening with 5 button closures, and 2 front patch pockets below the waist. The hood, sleeves, placket, pockets and the bottom of the garment are finished with knit capping. The collar and the cuffs have a decorative knit design. The hood and the jacket are considered as a composite good. The essential character is given by the jacket; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Style 45116 is a woman’s coat that is constructed from 98% boiled wool, 1% spandex, 1% other, double faced, knit fabric. The inner surfaced is brushed. The coat extends from the shoulder to the mid-thigh area and is normally worn over other garments for warmth and protection from the elements. The coat features a double faced pointed collar, long hemmed sleeves, a full front opening with 5 button closures, a double faced placket, 2 front patch pockets below the waist, 2 side vents, an inverted back pleat, and a hemmed bottom. Style 45117 is a woman’s coat that is constructed from 98% boiled wool, 1% spandex, 1% other, double faced knit fabric. The inner surface is brushed. The garment extends from the shoulder to the knee area and is normally worn over other garments for warmth and protection from the elements. The coat features a hood, long sleeves with contrasting color turn back cuffs, a full front opening with 4 button closures, 2 front inset pockets below the waist, and a hemmed bottom. Style 45114 is a woman’s jacket that is constructed from 100% boiled wool, knit fabric. The jacket extends from the shoulder to below the waist and features the following: a pointed collar, long hemmed sleeves, a full front opening with a zipper closure, 2 front slant inset pockets in the waist area, and a hemmed bottom. Style 45102 is a woman’s jacket that is constructed from 100% boiled wool, knit fabric. The garment extends from the shoulder to below the waist and features the following: a turn down collar, long sleeves, a full front opening with 5 button closures, and 2 front slant inset pockets in the waist area. The collar, sleeves, pockets, placket, and bottom are finished with knit capping. Embroidered designs are on the lower front panels. Your samples are being returned as requested. The applicable subheading for each of the five garments will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoat, carcoats…and similar articles, knitted, other than those of heading 6104: of wool or fine animal hair. The duty rate will be 58.4 cents/kg + 17.1% ad valorem. Each of the garments falls within textile category designation 435. Based upon international textile trade agreements products of Hong Kong and 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division