CLA-2-61:RR:NC:3:359 A87909
Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of two women's garments from Hong
Kong.
Dear Mr. Kelly:
In your letter dated September 23, 1996, on behalf of
Combined Interest, Inc., you requested a tariff classification
ruling. Your samples are being returned as requested.
Style number 7138 is a woman's jacket constructed from 100%
boiled wool, knit fabric. The garment features a turn-down
collar; long sleeves; and a full front opening with a zipper
closure. The collar, sleeve openings, placket and the bottom of
the garment are finished with knit capping.
Style number 7140 is a woman's 100% boiled wool, knit,
tailored suit-type jacket with a detachable fur collar. The
garment has more than three panels, two of which are in the
front, sewn together lengthwise. The garment features a
detachable collar (85% acrylic, 15% polyester) with 6 button
attachments; long sleeves; a full front opening with 4 button
closures; and 2 front, patch pockets below the waist. The
neckline, sleeve openings, placket, pocket openings and the
bottom of the garment are finished with knit capping.
Following General Rules of Interpretation(GRI), Rule 3,
Harmonized Tariff Schedule of the United States(HTS), the suit-
type jacket and the collar are classified together as a composite
good. The essential character of the composite good is provided
by the suit-type jacket.
The applicable subheading for style 7138 will be
6102.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's overcoats...windbreakers and
similar articles, knitted: other than those of heading 6104: of
wool or fine animal hair. The duty rate will be 65.8 cents/kg +
19.3% ad valorem.
The applicable HTS subheading for style 7140 will be
6104.31.0000, which provides for women's suit-type jackets,
knitted: of wool or fine animal hair. The rate of duty will be
65.6 cents/kg + 19.2% ad valorem.
Both styles fall within textile category designation 435.
Based upon international textile trade agreements products of
Hong Kong are subject to quota restraints and the requirement of
a visa.
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. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
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 Mike
Crowley at 212-466-5852.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division