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NY J83382

April 28, 2003

CLA-2-61:RR:NC:TA: 359 J83382


TARIFF NO.: 6102.30.2010

Mr. Djbril Makalou
Ann Taylor
1372 Broadway, 5th Floor
New York, NY 10018

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

Dear Mr. Makalou:

In your letter dated April 15, 2003, you requested a tariff classification ruling.

The submitted sample, style 53-94114, is a woman’s coat that is constructed from two layers of fabric that are bonded together. The outer layer is made from 100% polyester faux suede. The inner layer is made from 75% acrylic, 25% polyester, knit pile fabric. The coat is worn over other garments for warmth and protection from the elements. The coat features a pointed collar, long sleeves with turn back cuffs, a full front opening with a zipper closure, and 2 side entry pockets in the waist area. The knit pile fabric is visible on the collar, the sleeve cuffs and the bottom of the garment. The tariff classification of this coat is governed by the rules used to classify its fabric; Legal note 1(c), Chapter 60 HTS, noted.

Your sample is being returned as requested.

The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoatsand similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.4% ad valorem.

The coat falls within textile category designation 635. Based upon international textile trade agreements products of China are subject to quota 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 Mike Crowley at 646-733-3049.


Robert B. Swierupski

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