CLA-2-62:RR:NC:WA:357 G87297
Mr. Brett Ian Harris
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
245 Park Avenue, 33rd Floor
New York, N.Y. 10167-3397
RE: The tariff classification of a man’s short coat from Singapore, Malaysia or Cambodia
Dear Mr. Harris:
In your letter dated February 12, 2001, on behalf of Vicmark International Corp., you requested a classification ruling.
Two samples, a man’s short coat that extends to the knee area, and a swatch of fabric (which you included for our reference) were submitted for style number MW 7433. Both the coat and the swatch of fabric are composed of a woven 80% wool/20% nylon fabric which has a visible polyurethane coating on the inner surface. The coat is lined in the body with a woven 100% cotton fabric and in the sleeves with a woven man-made fiber fabric. The coat also has an additional zip-out liner. The zip-out liner is composed on one side of a woven 100% acetate fabric and on the other side of a woven 100% cotton fabric on the upper portion and of a knit polyester fleece fabric on the lower portion. The zip-out liner is not of the kind that can be worn separately.
The coat has a fold-down pointed collar that is secured at the neck by both a metal hook and loop fastener and a self-fabric detachable button tab closure. The garment features a full front opening that is secured by a zipper closure, an overlapping flap with a left-over-right five-button hidden placket closure which covers the zipper area, long hemmed sleeves, two front slash “pass-through” openings located below the waist that give the illusion of pockets, an inner pocket along the left front placket, and a straight cut hemmed bottom with a rear vent. The “pass-through” openings allow the wearer to either reach into inner pockets located on the coat’s lining or into inner garments.
The sample is being returned to you as you have requested.
The applicable subheading for the coat will be 6210.20.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other garments, of the type described in subheadings 6201.11 to 6201.19: other: other: other. The duty rate will be 6.3 percent ad valorem.
In your letter you stated that the same style coat will also be manufactured of a shell constructed of a woven 100% wool fabric with a visible coating. We cannot classify this garment without a sample of this fabric due a possible difference in visibility of the coating that may change the classification of the coat.
The coat falls within textile category designation 334. Based upon international textile trade agreements products of Singapore, Malaysia or Cambodia are presently subject to quota restraints 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