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NY F83283

March 6, 2000

CLA-2-62:RR:NC:WA:357 F83283


TARIFF NO.: 6201.13.4030

Ms. Betsy Carlo
G & F Enterprises
58 West 40th Street
12th Floor
New York, N.Y. 10018

RE: The tariff classification of a man's coat and storage bag from China; Composite Goods

Dear Ms. Carlo:

In your letter dated February 15, 2000, on behalf of Kenneth Cole, you requested a classification ruling.

The sample submitted, style number 3B 4831, is a man's coat that extends to the mid-thigh in length. The coat is constructed of a shell that is composed of a woven 100% polyester fabric on the outer surface and a knit 100% polyester fabric on the inner surface, bonded together by a polyurethane coating in between.

The coat has a notched lapel collar and a full front opening secured by a five button left-over-right closure. The garment features two front welt pockets, long hemmed sleeves and a straight cut bottom hem with two side vents on the back panel.

Imported with the coat is a detachable triangular-shaped storage bag composed of the same color and fabric as the coat. The storage bag measures approximately 2 inches in width at the top, gradually increasing to 12 inches in width at the bottom and is 22 inches in length. The storage bag has a button hole at the top, two elasticized straps with "VELCRO"-type fasteners at the bottom, a zippered pocket on the left side seam, a front zippered pocket and two rear pockets that are secured by tabs with "VELCRO"-type fasteners. The storage bag is worn on the inner portion of the coat extending from the wearer's right shoulder across the front torso to below the left portion of the waist. The storage bag is secured to the coat by fastening the buttonhole to the button on the inner portion of the coat and by inserting an elasticized strap through the textile loop on the inner portion of each side seam. The bag is not of the type that is used separately. It is dedicated to be worn with the coat. The combination is considered a composite good with its essential character imparted by the coat. Consequently, the storage bag is not regarded as a separate item for duty or quota purposes.

The sample is being returned to you.

The applicable subheading for the coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers. The duty rate will be 28.4 percent ad valorem.

The coat falls within textile category designation 634. 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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