CLA-2-61:RR:NC:TA:359 C86614
Mr. Stephane Dodeman
Bernardo
463 Seventh Avenue, Suite #706
New York, N.Y., 10018
RE: The tariff classification of women's knitwear from Hong Kong.
Dear Mr. Dodeman:
In your letter dated April 8, 1998 you requested a
classification ruling.
You submitted three samples of women's knitwear which will be
returned as requested. Each one of the samples consists of 100%
boiled wool fabric and each garment is a product of Hong Kong.
Style 8273 is a woman's knitted cardigan-style coat with a
full-front opening that is fastened by a self-fabric belt. The
coat features a notched lapel collar, inside shoulder pads, long
sleeves, side slits and two patch pockets below the waist. It
extends from the wearer's neck and shoulders to below the mid-thighs. For classification purposes the coat and the belt are
considered as a composite good. The essential character of this
composite good is rendered by the coat. General Rules of
Interpretation, Rule 3, Harmonized Tariff Schedule of the United
States is noted.
Style 8283 is a woman's knitted overcoat with a full-front
opening that is secured by five metal buttons. The overcoat also
features a pointed collar, long sleeves, two patch pockets with
pocket flaps and inside shoulder pads. There are also a faux fur
collar and faux fur sleeve cuffs that are buttoned onto the
overcoat. This collar and sleeve cuffs are considered as forming
a composite good with the overcoat for tariff classification
purposes. The essential character of the composite good is
rendered by the overcoat. General Rules of Interpretation, Rule 3,
Harmonized Tariff Schedule of the United States is Noted. The
overcoat extends from the wearer's neck and shoulders to below the
mid-thighs.
Style 8288/8297 is a woman's knitted overcoat with a full-front opening that is secured by five plastic buttons. The
overcoat also features a pointed collar, long sleeves, two patch
pockets in the front below the waist and inside shoulder pads.
There are also a self-fabric belt which is run through two belt
loops and a faux fur collar which is secured to the overcoat by
buttons. This belt and collar form a composite good with the
overcoat for tariff classification purposes. The essential
character of the composite good is rendered by the overcoat.
General Rules of Interpretation, Rule 3, Harmonized Tariff Schedule
of the United States is noted. The overcoat extends from the
wearer's neck and shoulders to below the mid-thighs.
The applicable subheading for the Styles 8273, 8283 and
8288/8297, the overcoats will be 6102.10.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for women's
overcoats, carcoats and similar articles, knitted or crocheted, of
wool or fine animal hair. The duty rate will be 63.3/kg & 18.6% ad
valorem.
The overcoats fall within textile category designation 435.
Based upon international textile trade agreements products of Hong
Kong are subject to quota and the requirement of a visa.
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