The tariff classification of a men’s knit coat from China.

N009240 April 30, 2007 CLA-2-61:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6101.30.2010 Ms. Maureen Shoule J. W. Hampton, Jr. & Co., Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a men’s knit coat from China. Dear Ms. Shoule: In your letter dated April 3, 2007, you requested a tariff classification ruling on behalf of Glenoit (HG) USA Corporation. As requested, your sample will be returned. Style 07-53A-118 is a men’s coat constructed from a laminated fabric consisting of an outer layer of 100 polyester, faux leather fabric bonded to an inner layer of 100% modacrylic, faux fur knit pile fabric. The coat falls below the knee and features a self-fabric spread collar; a double breasted full front opening with five button closures; buttoned epaulets on the shoulders; two side entry pockets below the waist; long, hemmed sleeves with a strap and a metal buckle near the cuff; a belt with belt loops and a buckle around the waist; a back vent; and a straight, hemmed bottom. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric is considered a knit fabric. Consequently, the applicable subheading for Style 07-53A-118 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: men’s. The rate of duty will be 28.2% 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 07-53A-118 falls within textile category designation 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski, Director, National Commodity Specialist Division