The tariff classification of a woman’s coat from Hong Kong

NY J80108 January 23, 2003 CLA-2-61:RR:NC:TA:359 J80108 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Shelly Monahan Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s coat from Hong Kong Dear Ms. Monahan: In your letter dated January 7, 2003 you requested a tariff classification ruling. The submitted sample, style S37015U, is a woman’s coat that consists of two layers bonded together. The outer layer is made from 100% polyester, woven suede-like fabric. The inner layer is made from 100% acrylic, long knit pile fabric. The coat extends from the shoulders to the waist area and is worn over other garments for warmth and protection from the elements. The garment features a pointed collar, long sleeves with one button cuffs, a full front opening with a zipper closure, 2 chest pockets that are lined with the pile fabric, and a sewn on self-fabric bottom. The knit pile fabric is visible on the collar and through the seams of the woven fabric throughout the garment. The tariff classification of this coat is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS. Your sample is being returned as requested. The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats…and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.4% ad valorem. The 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division