United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D81029 - NY D81099 > NY D81044

Previous Ruling Next Ruling
NY D81044




September 3, 1998

CLA-2-61:RR:NC:TA: 359 D81044

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010

Mr. Edward M. Puls
Weekenders USA, Inc.
1011 Woodlands Parkway
P.O. Box 8127
Vernon Hills, IL 60061-8127

RE: The tariff classification of a woman's coat from Canada.

Dear Mr. Puls:

In your letter dated July 31, 1998 you requested a tariff classification ruling.

The sunmitted sample, style number 518, is a woman's coat constructed from 50% cotton, 50% polyester, knit fabric. The coat extends from the shoulder to below the knee. The coat features a notched-lapel collar; shoulder pads; long sleeves; a full front opening with a self-fabric, tie belt closure; 2 front inset pockets below the waist and a hemmed bottom. Your sample is being returned.

The coat and belt are classified as composite goods. The essential character is imparted by the coat, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.

The applicable tariff provision for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's overcoats, carcoats...and similar articles, knitted, other than those of 6104: of man-made fibers: other. The general rate of duty will be 29.3% ad valorem.

You have indicated in your letter that the fabric is a blend of 50 cotton, 50 polyester. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification and the textile category designation of the subject garment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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,

Previous Ruling Next Ruling

See also: