The tariff classification of a woman’s coat from Japan

NY K85851 May 18, 2004 CLA-2-61:RR:NC:TA:359 K85851 CATEGORY: Classification TARIFF NO.: 6102.10.0000 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s coat from Japan Dear Ms. Dairo: In your letter dated May 3, 2004, you requested a tariff classification ruling. The submitted sample, style number 9070-4, is a woman’s coat that is constructed from 100% merino boiled wool, knit fabric. The coat extends from the shoulder to the knee area and features the following: a ribbed label collar; long sleeves; belt loops; and a full front opening with a self-fabric tie belt closure. The belt, the sleeve openings, the placket and the bottom of the garment are finished with overlock stitching. The coat and the belt are considered as a composite good. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. 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 category 435 from Japan is not subject to quota but 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.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