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August 25, 1999

CLA-2-62:RR:NC:WA:357 E85202


TARIFF NO.: 6202.13.4020

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

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

Dear Mr. Tell:

In your letter dated July 26, 1999, you requested a classification ruling.

The sample submitted, style number 5323, is a woman’s reversible thigh-length coat. One shell of the coat is constructed of a knit 100% acrylic pile fabric. The other side of the coat is constructed of a shell composed of a woven 100% nylon fabric with knit 100% acrylic fabric trim approximately 2-3/4 inches wide along each side of the front placket, along the bottom hem and on each sleeve cuff. The woven nylon shell fabric does not extend under the acrylic fabric trim to the edges of the garment leaving a large gap of uncoated fabric on each side of the front opening, at the bottom hem and on the lower portion of each sleeve. The garment’s collar is composed on both sides of the knit acylic fabric. The woven 100% nylon shell fabric 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 notched lapel collar and a full front opening that is secured by four right-over-left button closures on the knit acrylic fabric side and by three hook and loop right–over-left fasteners on the woven nylon fabric side. The coat is fitted at the waist and flares gently from the waist to the bottom hem. The garment has two front in-seam pockets located below the waist on both sides of the garment, hemmed sleeves and a straight cut bottom hem.

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 acrylic 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 women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other. 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 China are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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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