CLA-2-61:RR:NC:TA:359 H84799

Ms. Johnna L. Berry
AKA International, Inc.
1200 South 192nd Street, Suite 103
Seattle, WA 98148

RE: The tariff classification of two women’s coats from China and Hong Kong

Dear Ms. Berry:

In your letter dated July 30,2001, on behalf of Item House, Inc., Tacoma, Washington, you requested a tariff classification ruling.

You submitted two samples of women’s coats that are constructed from 60% acrylic, 40% polyester, sherpa-like, knit fabric. The two coats extend from the shoulder to the wearer’s mid-thigh and they have 100% polyester woven linings. Style 8228801 features a pointed collar; long hemmed sleeves; a full front opening with 4 button closures; 2 front patch pockets below the waist and a hemmed bottom. Style 8442801 features a shawl collar; long hemmed sleeves; a full front opening with 2 button closures; 2 front patch pockets below the waist; and a hemmed bottom.

Your samples are being returned as requested..

The applicable subheading for the two coats will be 6102.30.2010, 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 manmade fibers: other: other. The duty rate will be 28.7% ad valorem.

The two coats fall within textile category designation 635. Based upon international textile trade agreements products of China and Hong Kong 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 effected 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 Mike Crowley at 212-637-7077.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division