The tariff classification of two woman’s coats and a woman’s shirt from China

NY K80822 December 16, 2003 CLA-2-62:RR:NC:WA:357 K80822 CATEGORY: Classification TARIFF NO.: 6202.12.2050; 6206.30.3040 Ms. June Gu Golden Horse Enterprise, Inc. 488 Seventh Ave., Suite 8J/K New York, N.Y. 10018 RE: The tariff classification of two woman’s coats and a woman’s shirt from China Dear Ms. Gu: In your letter dated December 1, 2003, you requested a classification ruling. Three samples were submitted as follows: Style number A100558 is a woman’s coat that extends to above the knee area in length and is constructed of a shell composed of a woven blue denim 100% cotton fabric. The coat is fully lined with a woven 100% polyester fabric. The coat has a fold-down pointed collar and a full front opening secured by a right-over-left, six-button hidden placket closure. The coat features long hemmed sleeves, two front pockets with flap closures below the waist and a straight cut hemmed bottom with a rear vent. Style number A13789 is a woman’s coat that extends to above the knee area in length and is constructed of a shell composed of a woven blue denim 100% cotton fabric. The coat is fully lined with a woven plaid 100% cotton fabric. The coat has a fold-down pointed collar and a full front opening secured by a right-over-left, six-button closure. Each button features the “Denim & Co.” tradename. The coat has long sleeves with a banded cuff, two front pockets with flap closures below the waist and a straight cut hemmed bottom. Style number A33868 is a woman’s shirt constructed of a shell composed of a woven blue denim 100% cotton fabric. The shirt is lined with a woven flower print design 100% cotton fabric. The shirt has a fold-down pointed collar and a full front opening secured by a right-over-left, seven-snap closure. The shirt has two chest pockets, long vented sleeves with a one-snap closure on the cuffs, embroidery in a flower design on the lower portion of the front and rear panels and a straight cut bottom hem. Each snap closure features the “Denim & Co.” tradename. The samples are being returned to you as you have requested. The applicable subheading for style numbers A100558 and A13789 will be 6202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other: women’s overcoats, carcoats, capes, cloaks and similar coats: of cotton. The duty rate will be 9 percent ad valorem. The duty rate for 2004 will be 8.9 percent ad valorem. The applicable subheading for style number A33868 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for other: women’s blouses, shirts and shirt-blouses: of cotton. The duty rate will be 15.5 percent ad valorem. The duty rate for 2004 will be 15.4 percent ad valorem. Style numbers A100558 and A13789 fall within textile category designation 335. Style number A33868 falls within textile category designation 341. Based upon international textile trade agreements products of China are presently subject to quota restraints 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