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NY H87816




March 15, 2002

CLA-2-62:RR:NC:WA:357 H87816

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.19.1000

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, N.Y. 10004

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

Dear Ms. Shira:

In your letter dated February 15, 2002, on behalf of your client, Foreign Resources Corp., you requested a classification ruling.

The sample submitted is a woman’s reversible coat that extends to below the knee in length. The coat will be imported under style number 93926 in missy sizes and under style number 35704 in women’s sizes. One shell of the coat is constructed of a 7-gauge knit 100% acrylic fabric. The other shell is constructed of a woven 100% silk fabric.

The coat has an integral hood and a full front opening that is secured by a right-over-left five-button closure on the knit fabric side of the garment and by a left-over-right five-button closure on the woven fabric side. The coat is trimmed with a ribbed-knit fabric surrounding its edges. The garment has two front pockets below the waist on each shell and a detachable 7-gauge knit 100% acrylic fabric tie belt that is held on each shell by two side seam belt loops.

Although this garment has a left-over-right button closure on the woven fabric side, in a fax you submitted the cutting specifications clearly indicate that this coat is designed for a woman.

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

In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit acrylic fabric nor the woven silk fabric provides the essential character. Therefore, classification will be as woven based on the above.

The applicable subheading for the coat will be 6202.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks and similar coats: of other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 0.6 percent ad valorem.

We note that this garment is not marked with the country of origin. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV.

The coat falls within textile category designation 735. Based upon international textile trade agreements products of China are neither presently subject to quota restraints nor the requirement of a visa.

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 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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