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NY C86614




May 11, 1998

CLA-2-61:RR:NC:TA:359 C86614

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.10.0000

Mr. Stephane Dodeman
Bernardo
463 Seventh Avenue, Suite #706
New York, N.Y., 10018

RE: The tariff classification of women's knitwear from Hong Kong.

Dear Mr. Dodeman:

In your letter dated April 8, 1998 you requested a classification ruling.

You submitted three samples of women's knitwear which will be returned as requested. Each one of the samples consists of 100% boiled wool fabric and each garment is a product of Hong Kong.

Style 8273 is a woman's knitted cardigan-style coat with a full-front opening that is fastened by a self-fabric belt. The coat features a notched lapel collar, inside shoulder pads, long sleeves, side slits and two patch pockets below the waist. It extends from the wearer's neck and shoulders to below the mid-thighs. For classification purposes the coat and the belt are considered as a composite good. The essential character of this composite good is rendered by the coat. General Rules of Interpretation, Rule 3, Harmonized Tariff Schedule of the United States is noted.

Style 8283 is a woman's knitted overcoat with a full-front opening that is secured by five metal buttons. The overcoat also features a pointed collar, long sleeves, two patch pockets with pocket flaps and inside shoulder pads. There are also a faux fur collar and faux fur sleeve cuffs that are buttoned onto the overcoat. This collar and sleeve cuffs are considered as forming a composite good with the overcoat for tariff classification purposes. The essential character of the composite good is rendered by the overcoat. General Rules of Interpretation, Rule 3, Harmonized Tariff Schedule of the United States is Noted. The overcoat extends from the wearer's neck and shoulders to below the mid-thighs.

Style 8288/8297 is a woman's knitted overcoat with a full-front opening that is secured by five plastic buttons. The overcoat also features a pointed collar, long sleeves, two patch pockets in the front below the waist and inside shoulder pads. There are also a self-fabric belt which is run through two belt loops and a faux fur collar which is secured to the overcoat by buttons. This belt and collar form a composite good with the overcoat for tariff classification purposes. The essential character of the composite good is rendered by the overcoat. General Rules of Interpretation, Rule 3, Harmonized Tariff Schedule of the United States is noted. The overcoat extends from the wearer's neck and shoulders to below the mid-thighs.

The applicable subheading for the Styles 8273, 8283 and 8288/8297, the overcoats will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's overcoats, carcoats and similar articles, knitted or crocheted, of wool or fine animal hair. The duty rate will be 63.3/kg & 18.6% ad valorem.

The overcoats fall within textile category designation 435. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Mike Crowley at 212-466-5852.

Sincerely,

Robert B. Swierupski
Director,

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