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May 4, 1999

CLA-2-62:RR:NC:WA:357 E80451


TARIFF NO.: 6202.13.4020

Ms. Susan Loades
Aloyd Forwarding Co., Inc.
149-09 183rd Street
Springfield Gardens, N.Y. 11413

RE: The tariff classification of a woman’s reversible short coat from Bangladesh

Dear Ms. Loades:

In your letter dated April 14, 1999, on behalf of Brandon Thomas, Ltd., you requested a classification ruling.

The sample submitted, style number 10361, is a woman’s reversible thigh-length pea-style coat. One side of the coat is constructed of a collar and shell which is composed of a knit 100% polyester fabric. The other side of the coat is constructed of a shell composed in the body and sleeves of a woven 100% nylon fabric which is quilted in a diamond pattern to a nonwoven batting fill and of a knit 100% polyester fabric on the collar, notched lapels and front plackets. The knit fabric placket on each side of the front opening extends approximately 7-1/4 inches in width to the nylon fabric portion of the garment. The garment has fold-over sleeve cuffs which are also composed of the knit 100% polyester fabric. You state that the woven nylon portion of the coat has a polyurethane coating.

The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The coat has a full front opening fastened by three right-over-left button closures on both sides of the garment. The coat has a straight cut bottom hem with no tightening element. On the knit fabric side of the garment there are two front slash pockets below the waist. On the nylon woven side there is a right chest pocket and two front slash pockets below the waist.

The sample is being returned to you as you have requested.

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit fabric side nor the woven nylon fabric side provides the essential character. Therefore, classification will be as woven nylon based on the above.

The applicable subheading for the coat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other woman’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers. The duty rate will be 28.6 percent ad valorem.

We note that the coat is not marked with the country of origin and fiber content by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which Customs does not issue rulings.

The coat falls within textile category designation 635. Based upon international textile trade agreements products of Bangladesh are presently 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. 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 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 W. Raftery at 212-637-7076.


Robert B. Swierupski

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