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NY K88203

August 30, 2004
CLA-2-62:RR:NC:WA:357 K88203


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 coat from China

Dear Ms. Shira:

In your letter dated August 4, 2004, on behalf of United Retail, Inc., you requested a classification ruling.

The sample submitted is a woman’s reversible thigh-length pea coat. In your letter you indicate that the coat will be imported under style numbers 8360 and 7360. One shell of the coat is constructed of a woven 100% wool fabric. The other side 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 a notched lapel-style collar and a double-breasted full front opening secured by a right-over-left, four-button closure on each shell. The wool fabric shell has two front in-seam pockets below the waist, long hemmed sleeves with two buttons at the wrist area and a straight cut hemmed bottom. The silk/nylon shell has a wool fabric collar, a pocket on the left chest and two front patch pockets below the waist that are trimmed with the wool fabric. There is a 5-3/4 inch placket insert constructed of the woven wool fabric that extends from the edge of the silk/nylon fabric to the edge of the front opening. The bottom edge of the sleeves and the bottom edge of the hem reveals the folded over fabric portion of the woven wool shell.

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 fabric nor the woven silk/nylon fabric provides the essential character. Therefore, classification will be as woven 75% silk/25% nylon fabric based on the above.

In your letter you indicate that the garment should be classified under HTS 6202.99.1000, the heading for a jacket. This garment has the characteristics of a coat.

The applicable subheading for the coat will be 6202.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks and similar coats: of other textile materials: Containing 70 percent or more by weight of silk or silk waste. The coat 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.

The 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

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