The tariff classification of a women’s reversible coat from Hong Kong

NY I84560 August 7, 2002 CLA-2-62:RR:NC:TA:357 I84560 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Mr. W.J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of a women’s reversible coat from Hong Kong Dear Mr. Gonzalez: In your letter dated July 15, 2002, on behalf of Travelsmith Outfitters, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 6723, is a reversible long coat. One side is made from a 100% polyester woven fabric and the other is made from a 65% lyocell/35% cotton denim weave fabric. The coat is approximately thirty-eight inches in length and has a back vent and a five-button front closure. Both sides have slant pockets at the waist. According to your letter the polyester fabric has a polyurethane coating for water resistance. Goods are classifiable in the tariff according to the terms of the headings. Because the heading under which this coat is classifiable is not eligible for water resistant status, no allowance may be made for that fact. The applicable subheading for the coat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The duty rate will be 28.1 percent ad valorem. This coat falls within textile category designation 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 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division