CLA-2-62:OT:RR:NC:TA:357
Mr. Michael S. McCullough
Vandegrift Forwarding Company, Inc.
9317 Cheshire Rd.
Sunbury, OH 43074
RE: The tariff classification of a trench coat and panties from China
Dear Mr. McCullough:
In your letter dated April 1, 2008, on behalf of International Intimates, Inc., you requested a classification ruling. Samples were submitted and are being returned as you requested.
The item in question, style HCC1065 Hustler Flasher, consists of a trench coat, a pair of panties and sequined pasties. Although you described this as a costume, the coat and panties are normal articles of apparel and will be classified as such.
The coat is double-breasted and has a full front opening secured by four buttons, long sleeves with adjustable tabs, pockets below the waist, a pointed collar and lapels, an inner breast pocket and a self-fabric tie belt. The coat is fully lined.
The panties are bikini-style and are made from a 95% cotton/5% spandex knitted fabric.
Your letter does not provide enough information for us to classify the pasties. We need to know the construction and fiber content of the fabric that forms the base for the synthetic leather material.
In accordance with HTSUS Section XI Legal Note 13, garments of different headings are generally to be classified in their own headings even if put up in sets for retail sale. Thus, the coat and panties are classifiable in their own headings even if packaged together.
The applicable subheading for the trench coat will be 6202.12.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of cotton: raincoats. The duty rate will be 8.9 percent ad valorem.
The applicable subheading for the panties will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ briefs or panties of cotton. The duty rate will be 7.6 percent 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/.
The trench coat falls within textile category 335; the panties fall within category 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 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 William Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division