United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K85564 - NY K85611 > NY K85597

Previous Ruling Next Ruling
NY K85597

May 6, 2004

CLA-2-62:RR:NC:WA:357 K85597


TARIFF NO.: 6202.19.1000

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, N.Y. 10004

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

Dear Ms. Shira:

This letter replaces the ruling letter we sent to you under file number K84483. The purpose of this replacement letter is to correct the style number of a woman’s reversible coat for which an incorrect style number was inadvertently submitted. A corrected letter follows.

In your letter dated March 25, 2004, on behalf of your client, Foreign Resources Corp., you requested a classification ruling.

The sample submitted, style number 86254, is a woman’s lower thigh-length reversible coat. One shell of the coat is constructed of a woven 80% wool/20% viscose rayon fabric. The other shell is constructed of a woven 75% silk/25% nylon fabric which is quilted in a diamond shape design to a nonwoven batting fill.

The coat has an integral hood, a full front opening that is secured by a reversible zipper pull closure, three button holes along the length on each side of the front opening, long hemmed sleeves and a straight cut hemmed bottom. The wool/rayon fabric shell has an overlapping flap that covers the front zipper opening, overlay fabric stitched onto the front and rear yokes and two front patch pockets with flap closures below the waist. The silk/nylon shell has three toggle and loop closures and two front slash pockets below the waist. The toggle and loop closures on the silk/nylon shell can also be used as a closure on the wool/rayon fabric shell by passing the toggles and the loops through the additional buttonholes on each side of the front opening.

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

In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 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 woven wool/viscose rayon shell fabric nor the woven silk/nylon shell fabric provides the essential character. Therefore, classification will be as woven silk/nylon based on the above.

In your letter you suggested classification of this garment under HTS 6202.99.1000 the provision for anoraks and similar articles. As this garment is a coat that provision does not apply.

The applicable subheading for the coat will be 6202.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, carcoats, capes, cloaks and similar coats: of other textile materials: Containing 70 percent or more by weight of silk or silk waste. The garment is subject to a free rate of duty.

We note that this garment is not marked with the country of origin. Customs 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 U.S. Customs does not issue rulings. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV.

This coat falls within textile category designation 735. Based upon international textile trade agreements products of China are not presently subject to quota restraints or the requirement of a visa.

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 646-733-3047.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: