The tariff classification of a woman’s knit reversible coat from China

NY K85293 May 3, 2004 CLA-2-61:RR:NC:TA:359 K85293 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Samir Shah AVC International Trading Company #3198-8700 McKim Way Richmond, BC, Canada V6X 4A5 RE: The tariff classification of a woman’s knit reversible coat from China Dear Mr. Shah: In your letter dated April 1, 2004 and subsequent facsimile dated April 4, 2004, you requested a classification ruling. Your sample, style F0203002, is a woman’s reversible coat constructed from a fabric that is comprised of two 100% polyester knit layers that are bonded together. The garment features a turned down collar, long sleeves finished with knit capping, and a full front opening with no means of closure. The bottom and placket are also finished with knit capping. Both sides of the reversible coat have side entry pockets that are below the waist. The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: other: women’s. The duty rate will be 28.2% ad valorem. The coat falls within textile category designation 635. Based upon international textile trade agreements this product from China is subject to quota and requires 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.customs.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