CLA-2-62:RR:NC:TA:357 H87665
Ms. Renate Cohen
Herman Kay Bromley
463 Seventh Ave.
New York, NY 10018
RE: The tariff classification of a women’s wool coat from the Dominican Republic
Dear Ms. Cohen:
In your letter dated February 7, 2002, you requested a classification ruling. A sample was submitted and is being returned as you requested.
The item in question, style #1161, is a 34-inch women’s coat made from a woven 100% wool or 85% wool/15% nylon fabric, with a 51% nylon/49% acetate lining. The coat has a full front opening with a right-over-left closure secured by five buttons, a pointed collar, side pockets at the waist and a simulated belt in the back. The shell is made from fabric produced in the United States, while the lining is made from fabric from Korea. The shell and lining are cut and sewn in the Dominican Republic.
The applicable subheading for the coat will be 6202.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks and similar coats of wool or fine animal hair. The duty rate will be 42.1 cents per kilo plus 17.2 percent ad valorem.
You asked whether the dutiable value would be reduced by the use of U.S. fabric. Under the circumstances you describe, this item is subject to duty on its full value.
This coat falls within textile category designation 435. Based upon international textile trade agreements products of the Dominican Republic are subject to 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 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division