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NY M81842





April 26, 2006

CLA-2-62:RR:NC:WA:357 M81842

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.20.5000

Ms. Marian Clare
UTC Overseas, Inc.
420 Doughty Blvd.
Inwood, N.Y. 11096

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

Dear Ms. Clare:

In your letter dated March 30, 2006, on behalf of Kenneth & Company LLC, you requested a classification ruling.

The sample submitted, style name “Jonas Dolan,” is a man’s coat constructed of a shell composed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. The garment is lined in the body with a woven plaid 65% polyester/35% cotton fabric and in the sleeves with a woven 100% polyester fabric and has a nonwoven batting insulation.

The coat extends to above the knee area in length and features a zip-off hood that has a drawcord tightening and a tab with snap closures at the chin area, a full front opening secured by a zipper closure, a fold down pointed collar with a button tab closure on the front portion of the neck and an overlapping flap with five snap closures that covers the front zipper area. The coat also has long sleeves with a partial band and snap closure at the wrist area, two front slash pockets below the waist, three inner pockets, two of which have zipper closures, and a straight cut hemmed bottom.

In your letter you suggested classification for this garment under 6201.93.3000, which provides for men’s or boys’ water resistant jackets. However, this garment is a coat composed of a woven shell fabric with a visible coating on the inner surface.

In accordance with Legal Note 5 of Chapter 62 of the Harmonized Tariff Schedules of the United States, when goods are prima facie classifiable in both headings 6210 and in other heading in Chapter 62, excluding 6209, they are to be classified in heading 6210.

The applicable subheading for the coat will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Of man-made fibers: Other. The duty rate will be 7.1 percent.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This coat falls within textile category designation 634. 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.

Sincerely,

Robert B. Swierupski
Director,

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