The tariff classification of a woman’s coat from Vietnam

NY L84721 June 1, 2005 CLA-2-62:RR:NC:WA:357 L84721 CATEGORY: Classification TARIFF NO.: 6202.13.4005 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a woman’s coat from Vietnam Dear Mr. Crago: In your letter dated April 29, 2005, you requested a classification ruling. The sample submitted, style number S062FA09428 “Women’s Trench Coat”, is a woman’s thigh-length coat constructed of a shell composed of a woven microfiber 100% polyester fabric. The coat is lined with a woven 190T nylon fabric. The coat has a full front opening secured by a right-over-left, five-button closure, long hemmed sleeves, two front slash pockets below the waist, a fold down pointed collar and a slightly flared hemmed bottom. The garment also has an inverted pleat on the rear panel that extends from below the yoke area to the bottom hem. The sample is being returned to you as you have requested. The applicable subheading for the coat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: raincoats. The duty rate will be 27.7 percent ad valorem. The garment falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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