CLA-2-61:LA:S:T:1:2:I12 G88797
Ms. Debbie Carchidi
Wet Seal, Inc.
26972 Burbank
Foothill Ranch, CA 92610
RE: The tariff classification of a woman’s coat with detachable faux fur
collar from Hong Kong
Dear Ms. Carchidi:
In your letter dated March 28, 2001, you requested a tariff classification ruling.
The submitted sample, style WSS7285, is a woman’s coat constructed from 85% acrylic/15% wool finely knit fabric. The ankle-length coat features a detachable faux fur collar, a full frontal opening with 12 button closures, long sleeves and a straight bottom.
Your sample will be returned as requested.
The coat and detachable collar are considered composite goods. Applying GRI 3(b) of the Harmonized Tariff Schedule of the United States (HTS), the coat imparts the essential character.
The applicable subheading for the coat will be 6102.30.2010, HTS, which provides for women’s or girls’ overcoats, carcoats…and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The rate of duty will be 28.7% ad valorem.
2
The coat falls within textile category designation 635. As a product of Hong Kong, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.
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 this ruling, please contact Field National Import Specialist Donna Gillespie at (562) 624-9377 or National Import Specialist Mike Crowley at (212) 637-7077.
Sincerely,
Vera Adams
Port Director
Los Angeles-Long Beach Seaport