CLA-2-62:RR:NC:WA:357 M83003
Ms. Bernadette Purcell
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of a woman’s coat from China
Dear Ms. Purcell:
In your letter dated April 24, 2006, you requested a classification ruling.
The sample submitted, QVC Item number A3113 “Ladies Corduroy Trim Sweater Coat,” is a woman’s coat with the entire two front panels composed of a woven corduroy 100% cotton fabric and the sleeves, collar and entire rear panel composed of a ribbed-knit 100% cotton fabric. The coat is lined in the front panels with a woven man-made fiber fabric. The garment will be imported in sizes X-small through 3X.
The coat extends to the lower-thigh area in length and has a full front opening secured by four button and loop closures, an oversized fold-down collar, long sleeves and two front pockets with flap closures below the waist.
The sample is being returned to you as you have requested.
The applicable subheading for the coat will be 6202.12.2025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats: of cotton: other: corduroy. The duty rate will be 8.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The coat falls within textile category designation 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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