CLA-2-62:RR:NC:TA:357 I84542

Mr. Djibril Makalou
Ann Taylor
1372 Broadway
New York, NY 10018

RE: The tariff classification of a women’s coat from the Philippines

Dear Mr. Makalou:

In your letter dated July 25, 2002, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style 48-80965, is a women’s knee-length coat made from a woven 55% polyester/45% wool fabric. It has a six-button, right over left front closure; a full lining; a pointed collar; slant pockets at the waist; buttoned tabs at the sleeve ends; a back vent and a self-fabric tie belt.

The applicable subheading for the coat will be 6202.13.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats of man-made fibers, containing 36 percent or more by weight of wool or fine animal hair. The duty rate will be 44.1 cents/kg plus 20 percent ad valorem.

This coat falls within textile category designation 435. Based upon international textile trade agreements products of the Philippines 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 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 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division