CLA-2-62:RR:NC:WA:357 G89611
Ms. Allison M. Baron
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad Street
New York, N.Y. 10004
RE: The tariff classification of a woman’s reversible coat from China
Dear Ms. Baron:
In your letter dated March 30, 2001, on behalf of your client, Foreign Resources Corp., you requested a classification ruling.
The sample submitted, style number 91709, is a woman’s reversible thigh-length pea-style coat. One side of the garment is constructed of a shell composed of a woven 80% wool/20% viscose fabric. The other side is constructed of a shell that has a body and sleeves composed of a woven 75% silk/25% nylon fabric and a collar and 5-3/4 inch placket on each side of the front opening that is composed of a woven 80% wool/20% viscose fabric. In your letter you indicate that the identical garment will also be imported under style numbers 93911, 31707 and 53300 in petite, plus and girls sizes, respectively.
The coat has on both sides a notched-lapel style collar, a double-breasted full front opening that is secured by six right-over-left button closures along the front placket and a one-button closure at the neck, long hemmed sleeves and a straight cut hemmed bottom. The wool/viscose fabric side of the garment has two front slash inseam pockets below the waist and two buttons on the bottom of each sleeve at the wrists. The silk/nylon fabric side has a left chest pocket and two front patch pockets below the waist.
The sample is being returned to you as you have requested.
In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the woven wool/viscose fabric nor the woven silk/nylon fabric provides the essential character. Therefore, classification will be as woven 75% silk/25% nylon based on the above.
The applicable subheading for the coat will be 6202.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks and similar coats: Of other textile materials: Containing 70 percent or more by weight of silk or silk waste. The duty rate will be 0.9 percent ad valorem.
We note that the coat is not marked with the country of origin and fiber content. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.
Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings.
The coat falls within textile category designation 735. Based upon international textile trade agreements products of China are not presently subject to quota restraints 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 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