CLA-2-61:RR:NC:TA:359 G80859
Mr.Daniel Shapiro
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of a woman’s knitted coat from Taiwan.
Dear Mr. Shapiro:
In your letter dated August 8, 2000, on behalf of Avon Products, Inc., New York, New York, you requested a classification ruling. As requested, the sample will be returned to you.
Your submitted sample, style #PP204117 is a 100% polyester fleece knit, woman’s coat. The outer surface of the coat measures more than nine stitches per two centimeters in the horizontal direction. The garment features a hood, long sleeves, a full frontal opening with a button closure, two front pockets below the waist and capping around the hood, front opening, cuffs and bottom of the coat.
The applicable subheading for style #PP204117 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 in heading 6104: of man-made fibers: other, women’s. The duty rate will be 28.9 percent ad valorem.
Style #PP204117 falls within textile category designation 635. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of 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 212-637-7077.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division