CLA-2-62:RR:NC:WA:357 E83838
Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway, 6th Fl.
New York, N.Y. 10018
RE: The tariff classification of a woman’s coat from Hong Kong or China
Dear Ms. Cheung:
In your letter dated June 25, 1999, you requested a classification ruling.
The sample submitted, style number 41-19121, is a woman’s knee-length “plaza” coat. The coat is constructed of a shell composed of a woven 100% duppioni silk fabric. The coat is lined with a woven man-made fiber fabric.
The coat has a pointed collar and a full front opening secured by five right-over-left button closures. The coat is fitted at the waist and flares gently from the waist to the bottom hem. The garment has two in-seam pockets located below the waist, long hemmed sleeves and a back vent.
The sample is being returned to you as you have requested.
The applicable subheading for the coat will be 6202.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks and similar coats: of other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 1.5 percent ad valorem.
The coat falls within textile category designation 735. Based upon international textile trade agreements products of Hong Kong or China 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.USTREAS.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