CLA-2-62:OT:RR:NC:TA:357

Ms. Ruth Hayd
Kohl’s
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of three women’s coats from Vietnam

Dear Ms. Hayd:

In your letter dated May 29, 2008, you requested a classification ruling. Samples were submitted and are being returned as you requested.

The first item, style CO3870, is a women’s coat made from an 80% wool/20% polyester boiled wool fabric with a center back length of approximately 35-1/2 inches. The coat has a self-fabric hood, long sleeves with rib knit cuff inserts, patch pockets with rib knit trim in the front, a straight, hemmed bottom and a five-button, right over left front closure. The coat is unlined.

Style CO3873 is a women’s coat made from an 80% wool/20% polyester boiled wool fabric with a center back length of approximately 26 inches. The coat has a self-fabric hood, long sleeves with non-adjustable tabs at the ends, welted patch pockets at the front, a straight, hemmed bottom and a zipper closure covered by a flap with a four-button, right over left front toggle closure and one snap at the neck. The coat is unlined.

Style CO3875 is a women’s coat made from an 80% wool/20% polyester boiled wool fabric with a center back length of approximately 33 inches. The coat has a self-fabric hood, long sleeves, welted front pockets, a four-button, right over left front closure, a straight, hemmed bottom and a self-fabric belt. The coat is unlined.

The applicable subheading for the coats will be 6202.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats, of wool or fine animal hair. The duty rate will be 41 cents/kg plus16.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

These coats fall within textile category 435. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division