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NY J83551




April 25, 2003

CLA-2-61:RR:NC:TA: 359 J83551

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010; 6110.30.3035

Ms. Melissa Weiss
Barthco Trade Consultants
7575 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of a woman’s coat and vest from Hong Kong

Dear Ms. Weiss:

In your letter dated April 7, 2003, on behalf of Norton McNaughton, Inc., you requested a tariff classification ruling.

You submitted two samples. Style 04QBAK is a woman’s coat that consists of two layers bonded together. The outer layer is made from 100% polyester, brushed warp knit suede-like fabric. The inner layer is made from 100% polyester, knit pile fabric. The coat extends from the shoulders to below the waist and is worn over other garments for warmth and protection from the elements. The coat features a notched-lapel collar, long sleeves with turn back cuffs, a full front opening with 5 button closures, and 2 front inset vertical pockets in the waist area.. The knit pile fabric is visible on the collar, the sleeves, the placket, the bottom, and through the seams of the warp knit fabric on the front and back panels. The tariff classification of this coat is governed by the rules used to classify its fabric; Legal note 1(c), Chapter 60, HTS, noted.

Style 0Q4VWX is a woman’s sleeveless vest that consists of two layers bonded together. The outer layer is made from 100% polyester, brushed warp knit suede-like fabric. The inner layer is made from 100% polyester knit pile fabric. The vest features a V-neckline and a full front opening with a faux suede tie closure. The knit pile fabric is visible on the neckline, the armholes, the placket, the bottom, and through the seams on the front and back panels. The tariff classification of this vest is governed by the rules used to classify its fabric; Legal note 1(c), Chapter 60, HTS, noted.

Your samples are being returned.

The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats, carcoatsand similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.4% ad valorem.

The subheading for the vest will be 6110.30.3035, which provides for vests, knitted: of man made fibers: other: vests, other than sweater vests: women’s. The duty rate will be 32.2% ad valorem.

The coat falls within textile category designation 635. The vest falls in category 659. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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