CLA-2-62:OT:RR:NC:WA:357
Ms. Susan Stempko
Herman Kay Company, Inc.
463 Seventh Avenue
New York, N.Y. 10018
RE: The tariff classification of a woman’s coat from China
Dear Ms. Stempko:
In your letter dated April 23, 2008, you requested a classification ruling.
The sample submitted, style number 8678, is a woman’s coat with a shell composed of a woven 100% polyester fabric with a visible polyurethane coating on the inner surface. The coat is lined with a woven 100% polyester fabric and has an additional removable zip-out liner composed of a woven 95% acrylic/5% wool fabric in the body and a woven 80% polyester/20% cotton fabric in the sleeves. The liner is not the type to be worn separately.
The coat measures 38-1/2 inches from the center back and extends to the knee area in length. The coat is slightly fitted at the waist, has a notched lapel-style collar, a double breasted full front opening secured by five button closures, two free hanging front yokes fastened with a button closure, a free hanging rear yoke, long hemmed sleeves with a tab secured by a button closure at the wrist area, a self-fabric belt with a buckle at the waist that is held to the garment by belt loops, two front slash pockets below the waist and a straight cut hemmed bottom with a rear pleat.
The sample is being returned to you as you have requested.
The applicable subheading for the coat will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other. The duty rate will be 7.1 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 coat falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 W. Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division