CLA-2-61:LA:S:T:1:2:I23
Ms. Stacy L. Weinberg
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
245 Park Avenue
3rd Floor
New York, New York 10167-3397
RE: The tariff classification of women’s coats and sweater-like cardigan from Hong Kong
Dear Ms. Weinberg:
In your letter dated May 18, 2001, on behalf of your client, By Design LLC, you requested a tariff classification ruling.
Style 19047 is a woman’s coat constructed from 100% acrylic knit fabric. The fabric has more than 9 stitches per 2 centimeters measured in the direction the stitches were formed. The coat extends from the shoulders to the knee area and features a shirt collar with lapels, a full front opening with a six-button closure, long sleeves with hemmed cuffs, pockets below the waist, a self-fabric tie and a straight bottom.
Style 19008 is a woman’s coat constructed from 100% acrylic knit fabric. The fabric has more than 9 stitches per 2 centimeters measured in the direction the stitches were formed. The coat extends from the shoulders to the knee area and features a v-shape neckline, a full front opening with a six –button closure, long sleeves with hemmed cuffs, pockets below the waist, a self-fabric tie and a straight bottom.
Style 19048 is a woman’s sweater-like cardigan constructed from 100% acrylic knit fabric. The fabric has more than 9 stitches per 2 centimeters measured in the direction the fabric was formed. The sweater-like cardigan extends from the shoulders to the mid thigh area and features a shawl-collar,
a full front opening with no means of closure, long sleeves with hemmed cuffs, side slits and a hemmed bottom.
Your samples will be returned as requested.
The applicable subheading for styles 19047 and 19008 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats…other than those of heading 6104: of man-made fibers: other: other: women’s. The rate of duty will be 28.7%.
The applicable subheading for style 19048 will be 6110.30.3055, HTS, which provides for sweaters…knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s or girls’. The rate of duty will be 32.7%.
Styles 19047 and 19008 fall within textile category designation 635 while style 19048 falls within textile category designation 639. Based upon international textile trade agreements, products of Hong Kong 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.USTREAS.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 pertaining to this binding ruling, please contact Field National Import Specialist Aida Torres at (562) 624-9363 or National Import Specialist Michael Crowley at (212) 637-7077.
Sincerely,
Vera Adams
Port Director
Los Angeles-Long Beach Seaport