The tariff classification of a woman’s coat from Macau and a woman’s tank top from Hong Kong

NY J80348 February 6, 2003 CLA-2-61:RR:NC:TA: 359 J80348 CATEGORY: Classification TARIFF NO.: 6102.10.0000; 6109.90.1065 Ms. Melissa Weiss Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a woman’s coat from Macau and a woman’s tank top from Hong Kong Dear Ms. Weiss: In your letter dated January 17, 2003, on behalf of Jones Apparel Group, you requested a tariff classification ruling. You submitted two samples. Style S2E750226 is a woman’s reversible coat that is made from 100% wool, doubleknit fabric and extends from the shoulders to the mid-thigh area. Each side of the coat features a mandarin collar, long sleeves, a full front opening with two button closures right below the collar, two side-entry pockets below the waist and a straight bottom. Style number D1TR20167 is a woman’s fully lined tank top that is made from 90% nylon, 10% spandex, openwork knit fabric. The garment features one-inch shoulder straps, a square neckline, and a hemmed bottom. The shoulder straps and the neckline have a scallop finish. Your samples are being returned as requested. The applicable subheading for the coat will be 6102.10.0000, 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 wool or fine animal hair. The duty rate will be 57.1 cents/kg + 16.8% ad valorem. The applicable subheading for the tank top will be 6109.90.1065, which provides for tank tops, knitted: of other textile materials: of man made fibers: women’s tank tops. The duty rate will be 32.2% ad valorem. The coat falls within textile category designation 435. The tank top falls in category 639. Based upon international textile trade agreements categories 435 from Macau and category 639 from Hong Kong are both 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