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NY I81003

May 20, 2002

CLA-2-61: RR:NC:TA:356 I81003


TARIFF NO.: 6101.30.2010

Mr. Steven Tabor
Aberdeen Sportswear, Inc.
350 Fifth Avenue, Suite 2828
New York, NY 10118

RE: The tariff classification of a men’s knit carcoat from China.

Dear Mr. Tabor:

In your letter dated April 30, 2002, you requested a tariff classification ruling. As requested, your sample is being returned.

Style 4526 is a men’s carcoat constructed from a bonded fabric having an outer layer of a brushed, 100 percent polyester, faux suede that is joined to an inner layer of 100 percent acrylic/polyester, knit pile fabric. The carcoat extends past the hip and features a knit pile spread collar; a full front opening with five button closures; long, hemmed sleeves with adjustable snap closures at the wrist; slash pockets below the waist; an inside zippered pocket; and a straight bottom. The garment will also be imported under the following style numbers: 4533, 518-6028, 518-6034, 97391, 97392, and F25CM512.

Following Chapter 60, Note 1 (c), the fabric is not considered a fabric of heading 5903 because the inner layer of the fabric is of pile construction. Consequently, the applicable subheading for the carcoat will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: men’s. The rate of duty will be 28.6 percent ad valorem.

The carcoat falls within textile category designation 634. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.

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 Mary Ryan at 646-733-3271.


Robert B. Swierupski

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