CLA-2-62:RR:NC:WA:357 E86617
Mr. Irwin Hosea
Whaling Mfg. Co.
387 Quarry St.
Fall River, MA 02723
RE: The tariff classification of women’s coats from China
Dear Mr. Hosea:
In your letter dated August 27, 1999, you requested a classification ruling. A sample garment and additional fabric swatches were submitted. The garment is being returned to you.
The item in question, style 137SO, is a women’s double-breasted coat measuring approximately 36-1/2 inches in length. It has a four-button right-over-left closure, a notched lapel and pointed collar, a self-fabric tie belt, slant pockets below the waist and a woven lining.
You submitted four swatches representing proposed shell materials for the garment. The first sample is a woven fabric with a face coating of plastics; the others are laminations of two fabrics cemented together, consisting of a knit backing fabric and a woven face fabric.
The first swatch, ISK-60NS, is a woven cotton fabric with a plastic coating on its outer surface. The coating is embossed to simulate the texture of textile. The coating completely obscures the underlying fabric.
The second swatch, GF7136, has a 100% polyester face and a 100% polyester jersey knit back; the third swatch, B-Micro/NTR, has a 100% polyester face and a 100% nylon tricot back; the final swatch, IB-600PK, has a 100% polyester face and a 100% nylon back with a polyurethane film in between.
In order for garments to be classified under the provisions for garments made up of coated fabrics of heading 5903, 5906 or 5907, the coating must meet the tariff requirements for visibility. Swatch ISK-60NS meets that requirement. The coating completely obscures the underlying fabric. For fabrics assembled in layers, as represented by the remaining swatches, the visibility requirement is generally met when the coating or film between the fabric layers is visible in cross-section. Such is not the case for these swatches.
The applicable subheading for the style 137SO coat made from ISK-60NS fabric will be 6210.30.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, of the type described in subheadings 6202.11 to 6202.19, having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. The duty rate will be 5 percent ad valorem.
The applicable subheading for style 137SO, when made from fabrics GF7136, B-Micro/NTR and IB-600PK, will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats. The duty rate will be 28.6 percent ad valorem.
Style 137SO, when made from fabrics GF7136, B-Micro/NTR and IB-600PK, falls within textile category designation 635. Based upon international textile trade agreements products of China 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 W. Raftery at 212-637-7076.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division