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NY A81938

April 23, 1996

CLA-2-61:RR:NC:WA:359 A81938


TARIFF NO.: 6102.30.2010

Mr. Brian Tell
B.B. Dakota, Inc.
298 Broadway
Laguna Beach, CA 92651

RE: The tariff classification of a woman's coat from China.

Dear Mr. Tell:

In your letter dated March 22, 1996 you requested a tariff classification ruling.

Style number 2P3525 is a woman's reversible coat constructed from 100% acrylic, knit pile fabric(print side) and 100% PVC material(solid black side). Both sides feature a turn down collar; long sleeves; a full front opening with a four button closure; and two, front slant pockets in the waist area.

Your sample is being returned.

Neither side of this reversible coat provides the garment with its essential character. Therefore, it is classified under the heading which occurs last in the tariff schedules; Harmonized Tariff Schedule of the United States(HTS), General Rules of Interpretation(GRI), 3(c), noted.

The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's overcoats...and similar articles, knitted, other than those of heading 6104: of man-made fibers: other. The duty rate will be 29.6% ad valorem.

The coat falls within textile category designation 635. Based upon international textile trade agreements products of China 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 212-466-5852.


Roger J. Silvestri
National Commodity

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