The tariff classification of a woman’s coat from Macau

NY J86077 July 21, 2003 CLA-2-61:RR:NC:TA:359 J86077 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of a woman’s coat from Macau Dear Ms. Riggs: In your letter dated July 11, 2003 you requested a tariff classification ruling. The submitted sample, style number 35013632, is a woman’s coat that is constructed from 70% acrylic, 30% polyester, brushed knit fabric that is bonded to 77% acrylic, 23% polyester, knit pile fabric. The coat is normally worn over other garments for warmth and protection from the elements. The coat features a mandarin collar, long sleeves, a full front opening with 4 button closures, 2 front inset pockets in the waist area, and a hemmed bottom. The collar, sleeves, pockets, and placket are finished with woven fabric strips and the knit pile fabric. 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 manmade fibers: other: other: women’s. The rate of duty will be 28.4% ad valorem. The coat falls within textile category designation 635. Based upon international textile trade agreements products of 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 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