The tariff classification of a coat and a hat for girls’ wear from India

NY I82018 May 24, 2002 CLA-2-61;65:RR:NC:TA:358 I82018 CATEGORY: Classification TARIFF NO.: 6102.30.2020; 6505.90.6090 Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of a coat and a hat for girls’ wear from India Dear Ms. Wilson: In your letter dated May 22, 2002 you requested a classification ruling. Submitted style F24CC643X/C is comprised of a coat and of a hat, both of which are manufactured from fleece fabric of 100% polyester and are ornamented by appliques and embroidery. The unlined, swing-style coat is characterized by loose-fitting, long sleeves, by a Peter Pan collar, and by a full-front, buttoned opening. As you have requested, the sample style is being returned. The applicable subheading for the coat of this style will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ overcoats, carcoats…and similar articles, knitted…, other than those of heading 6104, of man-made fibers, other, other, girls’; and for the hat of this style will be 6505.90.6090, which provides for hats and other headgear, knitted…, …of man-made fibers, knitted…, not in part of braid, other, other, other. The duty rates will be 28.6 per cent ad valorem for the coat and 23.9 cents per kilogram + 8.4 per cent ad valorem for the hat. The coat falls within textile category designation 635 and the hat within 659. Based upon international textile trade agreements products of India 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division