The tariff classification of a woman’s coat and hood scarf set from China

NY K84418 April 20, 2004 CLA-2-62:RR:NC:WA:357 K84418 CATEGORY: Classification TARIFF NO.: 6202.11.0010 Mr. Stephen M. Zelman Stephen M. Zelman & Associates Attorneys At Law 888 Seventh Avenue, Suite 4500 New York, N.Y. 10106 RE: The tariff classification of a woman’s coat and hood scarf set from China Dear Mr. Zelman: In your letter dated March 22, 2004, on behalf of your client, Tahari, Ltd., you requested a classification ruling. The sample submitted, style number RO8F8404, is a woman’s coat that extends to the knee area in length and is constructed of a shell composed of a woven 100% wool fabric. The coat is lined with a woven 100% polyester fabric. The coat is slightly fitted at the waist and has a full front opening secured by five, right-over-left, snap closures. The coat also has two front vertical pockets below the waist, long hemmed sleeves, a fold-down pointed collar, a partial belt on the rear portion of the waist that is held to the garment by four snaps and a straight cut hemmed bottom with a rear vent. Sewn onto the lower portion of the garment’s sleeve lining is a tightly fitted 100% cashmere ribbed-knit fabric. The ribbed-knit fabric extends beyond the length of the coat’s shell sleeve and when folded over is worn as an inner storm cuff. Imported with the coat is a one-piece combination hood scarf composed of a ribbed-knit 100% cashmere fabric. The upper portion of the article has a hood feature that is shaped to fit securely over the wearer’s head. The lower portion of the article has a scarf feature which may be worn by draping the scarf ends around the neck to afford greater protection from the elements to the sides of the face and neck. The hood scarf is held to the coat by attaching two buttons sewn onto the rear portion of the coat’s collar to two buttonholes located on the rear portion of the scarf. The samples are being returned to you as you have requested. The coat and the hood scarf are considered to be a set. Classification is based on which article imparts the essential character to the set. In this case it is the coat. Although the coat and hood scarf constitute a set, each of the articles requires a separate visa for quota purposes. The applicable subheading for the coat and hood scarf set will be 6202.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats: of wool or fine animal hair. The duty rate will be 41¢ /kg + 16.3 percent ad valorem. The coat falls within textile category designation 435. The hood scarf falls within textile category designation 459. 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