The tariff classification of a woman’s coat from China

NY M84246 July 7, 2006 CLA-2-61:RR:NC:3:359 M84246 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Mary Manguso Pashi, Inc. 167 Bow Street 3rd Floor Everett, MA 02149 RE: The tariff classification of a woman’s coat from China Dear Ms. Manguso: In your letter dated June 9, 2006, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 609525, is a woman’s coat constructed from two fabrics that are bonded together. The outer fabric is constructed from 100% polyester knit fabric and is bonded to an inner fabric that is constructed from 50% polyester, 40% modacrylic, 10% acrylic knit pile fiber. The coat features a collar, long hemmed sleeves with fold up cuffs, a full frontal opening with five hook closures, two side seam pockets and a hemmed bottom. The tariff classification of this garment is governed by the rules used to classify its fabric; Legal note 1(c), Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for style 609525 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), 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, women’s. The duty rate will be 28.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 609525 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division