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NY L83396

April 11, 2005

CLA-2-62:RR:NC:WA:357 L83396


TARIFF NO.: 6202.19.1000

Mr. Robert T. Stack
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

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

Dear Mr. Stack:

In your letter dated March 17, 2005, on behalf of Amerex Group, Inc., you requested a classification ruling.

The sample submitted, style number 525290, is a woman’s reversible short coat. One shell of the coat is constructed of a woven 60% wool/40% polyester fabric. The other shell is constructed of a woven 100% silk fabric that is quilted in a diamond pattern to a nonwoven 100% polyester batting fill.

The coat extends to the upper-thigh in length and has a fold-down pointed collar with a double breasted style full front opening that is secured on both sides by an eight-button closure. The coat is slightly fitted at the waist, has long sleeves with a vent opening at the cuffs that is secured by a two-button closure on both sides and a straight cut hemmed bottom. The wool/polyester fabric shell has two front pockets with side slash openings below the waist and a two-inch insert strip of self-fabric across the center portion of the rear waist area that simulates a belt. The silk fabric side has two front in-seam pockets below the waist and a two-inch insert strip of self- fabric across the center portion of the rear waist area that simulates a belt.

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/polyester fabric nor the woven silk fabric provides the essential character. Therefore, classification will be as woven silk based on the above.

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 rate of duty is free.

We note that this jacket is marked with the country of origin by means of a fabric label sewn inside one of the pockets. 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. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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