CLA-2-62:RR:NC:TA:358 K84183

Arlene Ing
J & R Imex, Inc.
110 West 40 Street, #801
New York, NY 100018

RE: The tariff classification of a coat for girls’ wear from the Philippines

Dear Ms. Ing:

In your letter dated March 17, 2004 you requested a classification ruling.

Submitted style 62023G (62023H/P), manufactured from a woven outershell of 90% wool/10% nylon, is a hip-length, long-sleeved, lined garment, styled by a double-breasted, full-front, buttoned opening, by a collar and lapels, and by a pocket at the lower portion of each of the fronts.

As you have requested, the sample garment is being returned.

The applicable subheading for the garment will be 6202.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ overcoats, carcoats…other than those of heading 6204…of wool…, girls’. The duty rate will be 41 cents per kilogram + 16.3 percent ad valorem.

The coat falls within textile category designation 435. Based upon international textile trade agreements products of the Philippines are not presently subject to quota nor 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division