APP-6-2-61:PD:A:TO:I:I04 G88353

Melba R. Dairo
Federated Merchandising Group
11 Penn Plaza
New York, New York 10001

RE: The tariff classification of a woman’s coat from Taiwan

Dear Ms. Dairo:

In your letter dated March 9, 2001, you requested a tariff classification ruling.

Style number 4028 is a woman’s coat manufactured from knit fabric composed of 90 percent acrylic and 10 percent polyester. The fabric measures less than nine stitches per two centimeters measured in the horizontal direction.

The coat extends to mid-thigh and features a full frontal opening secured by six button closures. The coat has a collar, long sleeves, and a straight bottom. The coat also has an accompanying self-fabric tie belt that is supported on the garment by two belt loops.

The submitted sample will be returned under separate cover.

The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, capes, cloaks… and similar articles, knitted or crocheted, other than those of heading 6104. The rate of duty will be 28.7 percent ad valorem. The coat falls within textile category designation 635. Based upon international textile trade agreements, products of Taiwan 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 that 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 Field National Import Specialist Roslyn Haynes at (305) 869-2692 or National Import Specialist Michael Crowley at (212) 637-7077.

Sincerely,


Thomas S. Winkowski
Port Director
Miami Service Port