The tariff classification of a women’s velvet topper from Hong Kong, China or Macau

NY J84981 June 18, 2003 CLA-2-62:RR:NC:TA:357 J84981 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Terry Mucci QT Services Group, Inc. A J. Jill Group Company 4 Batterymarch Park Quincy, MA 02169 RE: The tariff classification of a women’s velvet topper from Hong Kong, China or Macau Dear Ms. Mucci: In your letter dated May 22, 2003, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 34-4138, is a women’s velvet topper made from a 100% rayon velvet on a woven base fabric with a 100% polyester lining. The coat is approximately thirty-six inches in length and has a three-button front closure, slant pockets at the waist and embroidery across the back panels at waist level. 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 27.9 percent ad valorem. This coat falls within textile category designation 635. Based upon international textile trade agreements products of Hong Kong, China and Macau 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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