CLA-2-61-DD:C:D:I01

Ms. Melba R. Dairo
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The classification of a women’s coat from Japan.

Dear Ms. Dairo:

In your letter dated March 30, 2001, you requested a tariff classification ruling.

Style number 9188 is a women’s 100% boiled wool knitted coat. The coat extends from the shoulders to just below mid-thigh. It features a deep V-neck, a full frontal opening with a single hook-and-eye closure at the center front of the garment, long hemmed sleeves and a straight hemmed bottom.

Your sample is returned as requested.

The applicable subheading for the coat will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of wool or fine animal hair. The rate of duty will be 59.6 cents per kilogram plus 17.5 percent ad valorem.

The coat falls within textile category designation 435. This merchandise is not subject to quota or the requirements of a visa.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 Field National Import Specialist Valarie Sargent at (617) 565-6123 or National Import Specialist Michael Crowley at (212) 637-7077.

Sincerely,


Nora E. Ehrlich
Port Director
Boston, Massachusetts