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NY N005594

February 2, 2007

CLA-2-62:RR:NC:WA:357 N005594


TARIFF NO.: 6202.13.4020

Mr. John D. Russo
MB Sport, LLC
31 Grove St.
New Canaan, CT 06840

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

Dear Mr. Russo:

In your letter dated January 16, 2007, on behalf of Athleta, you requested a classification ruling.

The sample submitted, style number AT-283014, is a woman’s coat with a shell composed of a woven 100% polyester fabric that is quilted in a diamond pattern to a nonwoven batting fill. The coat is lined with a woven man-made fiber fabric.

The coat extends to the lower-thigh area and measures approximately 33 inches in center back length. The coat has a double-breasted full front opening secured by a right-over-left, ten-snap closure, a stand-up collar with a three-snap closure at the front and long hemmed sleeves. The coat also has a self-fabric hood which can be rolled up and stored within the collar, an additional detachable collar and cuffs composed of a knit pile fabric, two front patch pockets below the waist secured by flaps with snap closures and additional overlay free-hanging front and rear yokes. A label with the “Athleta” tradename is on the lower portion of the left front panel.

Although you provided a test report from an independent laboratory indicating that this coat passed the water resistance test, garments of this type are not eligible for classification in the water resistant provisions.

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

The applicable subheading for the coat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other: other. The duty rate will be 27.7 percent ad valorem.

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/.

The coat falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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