CLA-2-61:RR:NC:TA:359 C86612
Mr. Stephane Dodeman
Bernardo
463 7th Avenue, Suite 706
New York, NY 10018
RE: The tariff classification of two women's coats from Hong Kong.
Dear Mr. Dodeman:
In your letter dated April 8, 1998 you requested a tariff
classification ruling.
Style number 8310 is a woman's cardigan-style coat constructed
from 50% wool, 50% acrylic, all over ribbed and cable knit fabrics.
The garment extends from the shoulders to below the knees and
features the following: a pointed collar; shoulder pads; long
sleeves; a full front opening with 5 button closures; belt loops;
a self fabric tie belt; and two front patch pockets below the
waist.
Style number 8327 is a woman's cardigan-style coat constructed
from 54% wool, 22% acrylic, 14% alpaca, 10% polyester, allover
ribbed and cable knit fabrics. The coat extends from the shoulders
to below the knees and features the following: a pointed collar;
shoulder pads; long sleeves; a full front opening with 5 button
closures; belt loops; a self fabric tie belt; and 2 front patch
pockets below the waist. There is also a faux fur collar that is
attached to the coat with 5 buttons.
The coat and the belt of style 8310 are considered as a
composite good. The coat, belt and collar of style 8327 are
considered as a composite good. The essential character of the
composite goods for both styles is imparted by the coats. General
Rules of Interpretation(GRI), Rule 3, Harmonized Tariff Schedule of
the United States(HTS)is noted.
Your samples are being returned.
The applicable subheading for style 8310 will be 6102.30.1000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for women's overcoats, carcoats...and similar articles,
knitted, other than those of heading 6104: of man-made fibers:
other: containing 23% or more by weight of wool or fine animal
hair. The duty rate will be 66.7 cents/kg + 19.5% ad valorem.
The applicable HTS subheading for style 8327 will be
6102.10.0000, which provides for women's overcoats, carcoats...and
similar articles, knitted, other than those of heading 6104: of
wool or fine animal hair. The duty rate will be 63.3 cents/kg +
18.6% ad valorem.
Both styles fall within textile category designation 435.
Based upon international textile trade agreements products of Hong
Kong are subject to quota restraints and the requirement of a visa.
You have indicated in your letter that the fabric of style
8310 is a blend of 50 wool, 50 acrylic. Garments which are claimed
to be constructed from such a blend are subject, upon importation,
to laboratory analysis by the U.S. Customs Service to verify the
actual weight of the component fibers. Please be advised that a
slight variation, from the above stated fiber content, may affect
the classification and the textile category designation of the
subject garment.
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 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 Mike Crowley at 212-466-5852.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division