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NY 802357

October 14, 1994

CLA-2-62:S:N:N5:357 802357


TARIFF NO.: 6210.20.1020

Mr. Gerald P. Chizmadia
Lollytogs Ltd.
600 Markley Street
Port Reading, NJ 07064

RE: The tariff classification of a boys' imitation sheepskin coat from Taiwan; polyurethane coating; sueded effect

Dear Mr. Chizmadia:

In your letter dated September 19, 1994, you requested a classification ruling. A sample was submitted.

The item in question is designated style number 8C518 in sizes 4-7 and 8H518 in sizes 8-16. It has a full-front opening with a five-button closure, lower patch pockets with buttoned flaps, chest pockets with buttoned flaps and a hemmed bottom. The collar and cuffs are trimmed with imitation sheep's fleece, which also lines the garment. The shell is made from a woven 70 percent polyester/30 percent cotton blended fabric which has had a coating of polyurethane applied, resulting in a sueded look. Examination of this fabric indicates that it has most likely been brushed before being coated. While the coating changes the surface character of the fabric, it does not obscure the underlying fabric.

The applicable subheading for the coat will be 6210.20.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's and boys' garments made up of fabrics of headings 5903, 5906 or 5907, of the type described in subheadings 6201.11 to 6201.19, of man-made fibers. The duty rate will be 7.6 percent ad valorem.

This garment falls within textile category designation 634. 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. 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
New York Seaport

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