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May 19, 1999

CLA-2-62:RR:NC:WA:357 E81256


TARIFF NO.: 6201.12.2050; 6201.93.2020

Ms. Tamee H. MacMillan
CYRK, Inc.
3 Pond Road
Gloucester, MA 01930-1886

RE: The tariff classification of a man’s overcoat and padded sleeveless jacket set from Taiwan, China, Hong Kong and Korea

Dear Ms. MacMillan:

In your letter dated April 27, 1999, you requested a classification ruling.

The sample submitted, Style number M2K04, is a man’s overcoat and padded sleeveless jacket set. The coat and jacket set consists of a duster-style full length coat and a hip-length padded sleeveless jacket which can be zippered together along the front edges so as to worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment.

The coat is constructed of a shell composed of a woven 100% cotton fabric. The garment is lined with a woven cotton sheeting fabric. The coat has a pointed collar, a self-fabric tab with two buttons at the neck and a full front opening secured by five left-over-right button closures which are covered by the front placket. The outer portion of the coat’s collar is composed of leather. The coat features two pockets below the waist, an inner pocket and a detachable zip-off lower panel with a back vent. The zip-off lower panel allows the garment to be converted to a 3/4-length coat.

The padded sleeveless jacket is constructed of a woven 2-ply 100% nylon fabric which is quilted in a diamond pattern to a nonwoven 100% polyester batting fill. The garment has a round collarless neckline in the front with a full front opening secured by a zipper closure. There is a zippered pocket on the right chest. The garment has stitched binding fabric surrounding the edge of each armhole and surrounding the outer edge portion of the body seam.

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

The applicable subheading for the coat will be 6201.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats: of cotton. The duty rate will be 9.7 percent ad valorem.

The applicable subheading for the padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ padded sleeveless jackets, of man-made fibers, other. The duty rate will be 16 percent ad valorem.

The coat falls within textile category designation 334. The padded sleeveless jacket falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan, China, Hong Kong and Korea 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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