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NY N023343

March 6, 2008



TARIFF NO.: 6102.30.2010

Ms. Kimberly Philpot
Redcats USA
35 United Drive
West Bridgewater, MA 02379

RE: The tariff classification of a two women’s knit coats from China.

Dear Ms. Philpot:

In your letter dated February 12, 2008 you requested a classification ruling. You submitted two samples that are being returned to you.

Styles 72011A and 72011B are two women’s thigh length fully lined knit coats. One side of each garment is constructed from 50% polyester and 50% acrylic, heavy weight Berber knit pile fabric and the other side is constructed from 100% polyester woven fabric. Although you refer to each style as a reversible garment, the fit and finish of the woven side of the coats are inferior to the knit side and result in an item not likely to be perceived and worn by the consumer with the woven side exposed. Each coat features a notched-lapel collar, long sleeves, a full front opening, 2 front vertical inset pockets in the waist area on both the knit and woven sides, and a straight garment bottom. Style 72011A has 3 button closures and 2 snap closures. Style 72011B has 4 button closures.

The knit side of the garments impart the essential character. Consequently, the applicable subheading for the coats will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% 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/.

Each 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049.


Robert B. Swierupski

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