The tariff classification of a woman’s coat from China

NY J88872 October 8, 2003 CLA-2-61:RR:NC:TA:359 J88872 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. David S. Levy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 245 Park Aveune, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a woman’s coat from China Dear Mr. Levy: In your letter dated September 23, 2003, on behalf of Liz Claiborne, One Claiborne Ave., North Bergen, NJ 07047, you requested a tariff classification ruling. The submitted sample, style KXRM6715, is a woman’s reversible coat. One side is constructed from 86% acrylic, 14% polyester, knit pile fabric. The other side is constructed from 100% polyester, woven fabric that is bonded to the knit pile side of the garment. The garment extends from the shoulders to below the waist and is normally worn over other garments for warmth and protection from the elements. The knit pile side of the coat features a hood, long sleeves, a full front opening with a zipper closure, and 2 slant zippered pockets in the waist area. The woven fabric is visible on the hood , the sleeves, and the front and rear panels. The woven side of the garment features a hood, long sleeves, a full front opening with a 5 button zippered double placket, and 2 one button flap pockets in the waist area. The knit pile fabric is visible on the hood, the sleeve openings, the placket, the pockets, and the bottom. The tariff classification of this style is governed by the rules used to classify its fabric. Legal Note 1(c) to Chapter 60, HTS states that “knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001”. Style KXRM6715 consists of a knit pile fabric bonded to a woven fabric. According to Note 1(c), the subject garment is classified based on the knit 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 man made 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 China 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.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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division