The tariff classification of a woman’s coat from Macau

NY K83625 March 11, 2004 CLA-2-61:RR:NC:TA:359 K83625 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s coat from Macau Dear Mr. Hoffacker: In your letter dated February 26, 2004, on behalf of Combined Interest, Inc., 1410 Broadway, Suite 300, New York, NY 10018, you requested a tariff classification ruling. The submitted sample, style number W93727, is a woman’s coat that is made from 100% boiled wool, knit fabric. The coat is normally worn over other garments for warmth and protection from the elements. The garment features a rounded turn down collar, that has lining, long sleeves with a non-functional one- button tab at the end of each sleeve, a full front opening which has an inside self-fabric facing and which is closed by five large buttons, two front inset flap pockets with one-button closures in the waist area, and a hemmed bottom. The coat extends from the wearer’s shoulders to the top of her thighs. Your sample is 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 rate of duty will be 55.9 cents/kg+16.4% ad valorem. The coat falls within textile category designation 435. 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.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