The tariff classification of a man’s coat from China and Hong Kong

NY K83708 April 5, 2004 CLA-2-62:RR:NC:WA:357 K83708 CATEGORY: Classification TARIFF NO.: 6210.20.5000 Ms. Connie Wong Unitedshopping.com Sourcing Limited Unit 301 Nanyang Plaza 57 Hung To Road Kwun Tong Kowloon, Hong Kong RE: The tariff classification of a man’s coat from China and Hong Kong Dear Ms. Wong: In your letter dated February 25, 2004, you requested a classification ruling. Two samples, a man’s coat style number USS-01 “Down Commuter Coat”, and a swatch of fabric were submitted for our examination. The coat is a representative sample of how the garment will be constructed and styled when it is imported into the United States in its finished state. The swatch of fabric is constructed of a woven 100% nylon taslan fabric which has a DWR Teflon and visible microporous breathable clear lamination on the inner surface, and is a sample of the fabric that will be used to manufacture the coat when it is imported into the United States. The coat is lined with a woven man-made fiber fabric that is quilted to a down and feather fill. The coat has a full front opening secured by a double pull zipper closure, an overlapping flap with a left-over-right, five-button hidden placket closure that covers the zipper area, long hemmed sleeves with an inner storm cuff composed of a ribbed-knit fabric and a straight cut hemmed bottom. The coat extends to the knee area in length and has two front slash pockets below the waist, a zippered pocket on each side of the inner portion of the front placket and four inner pockets, two of which have a button and loop closure. The coat has a detachable hood with a drawcord tightening and a tab with two snap closures at the chin and a fold-down pointed collar. In accordance with Legal Note 5 of Chapter 62 of the Harmonized Tariff Schedules, when goods are prima facie classifiable in both heading 6210 and in other headings in Chapter 62, excluding 6209, they are to be classified in heading 6210. When constructed of the identical woven fabric you submitted the applicable subheading for the coat will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other garments, of the type described in subheadings 6201.11 to 6201.19: of man-made fibers: other. The duty rate will be 7.1 percent ad valorem. The coat falls within textile category designation 634. Based upon international textile trade agreements products of China and Hong Kong 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