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NY 896408

April 28, 1994

CLA-2-62:S:N:N5:357 896408


TARIFF NO.: 6201.11.0010

Mr. John T. Scura
J.T. Scura, Incorporated
70 Lord Ave.
Inwood, N.Y. 11696

RE: The tariff classification of a man's carcoat from Uruguay; textile, fur and leather combination.

Dear Mr. Scura:

In your letter dated March 2, 1994 (received on April 1), on behalf of Walter Davoucci, Inc., you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, no style number, is a man's carcoat with a shell composed of woven wool fabric and leather with lamb's fur trim. The front panels (with the exception of the shoulders) and the sleeves are made of wool fabric. The back panels are mainly wool fabric, with leather in the shoulders and in the bottom portion. The sleeve ends, the pocket openings, the collar and the storm flap are comprised of leather or fur or both. The garment features a full-front zipper opening covered by a two-button flap, slant pockets at the waist with vertical opening pockets above them and turned-up cuffs with no tightening elements. It has a quilted lining made from woven acetate except for the bottom eleven inches of the back panel, which is made from fur.

In your letter you suggested classification of this garment under the subheading for fur garments, based primarily on the presence of fur in the lining. We disagree that any amount of fur in a garment qualifies it as being "lined with fur skin," no matter how little of the lining is fur. In this case the fur is not substantial. Further, the fur on the outer portion of the garment constitutes mere trimming.

The applicable subheading for the carcoat will be 6201.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's overcoats, carcoats, capes, cloaks and similar coats, of wool. The duty rate will be 52.9 cents/kg plus 21 percent ad valorem.

This garment falls within textile category designation 434. Based upon international textile trade agreements products of Uruguay are subject to quota restraints 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. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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