CLA-2-62:RR:NC:WA:357 G85848

Ms. Virginia Sun
QT Services Group, Inc.
A J. Jill Group, Inc.
4 Batterymarch Park
Quincy, MA 02169

RE: The tariff classification of a woman’s short coat from Hong Kong, China and Macau

Dear Ms. Sun:

In your letter dated January 22, 2001, on behalf of QT Services Group, Inc., a J. Jill Company, you requested a classification ruling.

The sample submitted, style number 1413, “2 Wale Corduroy Jacket”, is a woman’s short coat. The coat measures 35-inches long from the back neckline and extends to the knee area in length. The coat is constructed of a shell that is composed of a woven 2-wale 100% cotton corduroy fabric.

The coat has a notched lapel style collar and a full front opening that is secured by a right-over-left four button hidden placket closure. The garment is slightly fitted at the waist and has long hemmed sleeves, two front pockets below the waist and a straight cut hemmed bottom.

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 (HTS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats: of cotton: other: corduroy. The duty rate will be 9.1 percent ad valorem.

The coat falls within textile category designation 335. Based upon international textile trade agreements products of Hong Kong, China and Macau are presently subject to quota restraints 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 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division