CLA-2-61:RR:NC:TA:359 H81716
Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a woman’s coat from Hong Kong.
Dear Mr. Maher:
In your letter dated May 23, 2001, on behalf of By Design, New York City, you requested a tariff classification ruling. As requested, the sample will be returned to you.
Your submitted sample, style YA90480F is a 100% acrylic rib-knit woman’s coat. The garment features a V-neckline, long sleeves with self-start sleeve endings, a full frontal opening, belt loops, a self-fabric belt, patch pockets and a self-start bottom. The garment extends from the shoulders to the knees of the wearer. The coat and the belt are considered a composite good. The essential character of the good is provided by the coat, General Rules of Interpretation (GRI), Harmonized Tariff Schedule of the United States (HTS), Rule 3(b).
The applicable subheading for style YA90480F will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other, women’s. The duty rate will be 28.7 percent ad valorem.
Style YA90480F falls within textile category designation 635. 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 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 Mike Crowley at 212-637-7077.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division