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NY N012787




July 6, 2007

CLA-2-61:RR:NC:TA:359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.10.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
5101 S. Broad Street
Philadelphia, PA 19112-1404

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

Dear Mr. Hoffacker:

In your letter dated June 11, 2007, on behalf of Revue LLC, 512 7th Avenue, New York, NY 10018, you requested a classification ruling. Your sample is being returned as requested.

The submitted sample, style 749259S, is a woman’s coat that is constructed from 100% boiled wool knit fabric with a detachable rabbit fur collar. The coat extends from the shoulder to the knee area and is normally worn over other garments for warmth and protection from the weather. The coat features a turn down collar with a detachable fur collar that is secured with 7 hook and eye buttons, shoulder pads, long sleeves with a non-functional button at the wrist, a full front opening with 4 button closures, and two patch pockets below the waist. Self fabric facing extends from the placket to the bottom of the garment and on the sleeve openings.

The coat and the detachable collar are considered as a composite good. The essential character is given by the coat, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3, noted.

The applicable subheading for the coat will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats, knitted, other than those of heading 6104: of wool or fine animal hair. The duty rate will be 55.9 cents/kg + 16.5% 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 435. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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