CLA-2-61:LA:S:T:1:2:I23 H80488

Ms. Kris Spurbeck
Target Corporation
1000 Nicollet Mall
Minneapolis, Minnesota 55403

RE: The tariff classification of a woman’s knitted coat from Hong Kong

Dear Ms. Spurbeck:

In your letter dated May 1, 2001, you requested a tariff classification ruling.

The submitted sample, style T12847, is a woman’s coat constructed from 100% acrylic knit fabric. The garment extends below mid-thigh and features a shawl collar, a full frontal opening with a three button closure, long sleeves and a straight bottom

Your sample will be returned as requested.

The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats…other tan those of heading 6104: of man-made fibers: other: other: women’s. The rate of duty will be 28.7% ad valorem.

The coat falls within textile category designation 635. As a product of Hong Kong, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

The designated textile and apparel category 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 that 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Vera Adams
Port Director
Los Angeles-Long Beach Seaport