CLA-2-62:CO:CH:DGD IO5 C85296

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz & Silverman LLP
Counselors At Law
245 Park Avenue
33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a boy's coat from Hong Kong

Dear Mr. Evan:

In your letter dated March 6, 1998, you requested a tariff classification ruling on behalf of your client, Tommy Hilfiger U.S.A., Inc. The sample will be returned as you requested.

The submitted sample, Style 0501617("Academy Duffel") , is constructed with a shell of 50% acrylic, 37% wool, 13% polyester woven fabric. The fully lined coat is sized for a boy in the 8-20 range. It features a full zipper front; a storm flap with five toggle/loop closures; an attached hood; long hemmed sleeves; two large patch pockets with flaps below the waist; and a hemmed bottom.

The applicable subheading for the coat will be 6201.13.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: containing 36 percent or more by weight of wool or fine animal hair: boys'. The rate of duty will be 51.6 cents/kg & 20.5%.

Style 0501617 falls within textile category designation 434. Based upon international textile trade agreements, products of Hong Kong are subject to quota and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which 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 Section 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.

Sincerely,

Kevin Weeks
Port Director
Chicago, Illinois