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 > 1999 NY Rulings > NY D85495 - NY D85555 > NY D85548

Previous Ruling Next Ruling
NY D85548




December 17, 1998

CLA-2-62:RR:NC:WA:357 D85548

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.13.4030

Ms. Mary C. Hunter
Woolrich, Inc.
Woolrich, Pennsylvania 17779

RE: The tariff classification of a man's coat from China or Hong Kong

Dear Ms. Hunter:

In your letter dated December 4, 1998, you requested a classification ruling.

The sample submitted, style number 15419, is a man's short coat. The coat is constructed of a woven outershell composed of a peach finished 62% nylon/38% polyester fabric which you state has a Dupont Teflon coating and a polyurethane coating. The garment is lined with a woven man-made fiber fabric. The coat also has an additional zip-out liner. The liner is constructed of a woven 100% nylon fabric in the sleeves and on one side of the body. The other side of the body is constructed of a woven plaid 65% polyester/35% wool fabric. The liner has a Thermolite insulation. The liner is not of the type that is worn separately.

The coatings are not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The coat has a detachable hood which is secured by a drawcord tightening and a "VELCRO"-type fastener at the chin. The hood is held to the coat by three snaps. The garment has a full front opening secured by a zipper closure. An overlapping flap with four snaps and a tab with two snaps at the neck cover the zipper area. The garment has two front pockets secured by flaps with snap closures below the waist, one inner pocket with a snap closure, one inner pocket with a "VELCRO"-type fastener and a pocket on the body of the liner that has a zipper closure. There are no tightening elements either on the waist, on the sleeve cuffs or at the bottom hem. Examination of the sample indicates that it is cut full for wear over a suit jacket or other business attire.

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

The applicable subheading for the coat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers. The duty rate will be 28.8 percent ad valorem. Effective January 1, 1999, the rate of duty will be 28.6 percent ad valorem.

The coat falls within textile category designation 634. Based upon international textile trade agreements products of China or Hong Kong are presently subject to quota restraints 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 W. Raftery at 212-466-5851.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: