CLA-2-61:RR:NC:3:353 G87249
Mr. Gerald B. Horn
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue
New York, NY 10176
RE: The tariff classification of women’s overcoats from China.
Dear Mr. Horn:
In your letter dated February 12, 2001, on behalf of Adorable Junior Garments Inc., you requested a tariff classification ruling. The sample submitted to this office will be returned to you.
The submitted sample is a Style No. 460E reversible overcoat, which is part of the Adorable Juniors 2001 line. It is constructed on one side of knit 100% polyester fabric that is coated with an embossed non-transparent compact polyvinyl chloride/polyurethane plastic material that completely obscures the underlying fabric; the other side is constructed of knit 100% polyester fabric. The coat reaches to the knees and both sides feature a faux fur collar, full front right over left button closure and slash pockets
You state that the remaining reversible overcoats in the line, Style Nos. 908G, 979G and 911G will be constructed of the same materials as Style No. 460E. In addition, the line contains non-reversible overcoats, Style Nos. 303G, 304G, 309G, 315G, 434G, 436G, 441G, 446G, 447G, 448G, 449G, 479G, 480G, 481G, 482G, 483G, 608G, 611G, 612G, 613G, 619G and 640G. You state that these non-reversible overcoats will be constructed of the identical knit polyester fabric coated with compact polyvinyl chloride/polyurethane plastic material as Style No. 460E. All styles will have the addition of a “P” or “A” to indicate “petite” or “oversized.”
Regarding Style No. 460E, the garment is classifiable under headings 6113 and 6102. Chapter 61 Note 8 states that “Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.”
The applicable subheading for the Style No. 460E reversible overcoat will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women's or girls'.” The rate of duty will be 4.9% ad valorem.
There are no quota restrictions or visa requirements on this merchandise.
Assuming the remaining garments are overcoats that are constructed as described above, they will be classified the same as Style No. 460E.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division