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NY K84174





April 7, 2004
CLA-2-61:RR:NC:TA:359 K84174

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.10.0000; 6104.31.0000

Mr. Djibril Makalou
Ann Taylor
1372 Broadway, 5th Floor
New York, NY 10018

RE: The tariff classification of a woman’s knit coat and a suit-type jacket from China

Dear Mr. Djibril:

In your letter dated March 17, 2004, you requested a classification ruling. As requested, your samples is being returned to you.

Your first sample, style 23-112127, is a woman’s coat constructed from 100% wool knit fabric. The garment features a notched collar, long sleeves, a full front opening secured with one self-fabric tie closure. The garment is the kind worn over other garment and provides protection from the elements and extends to the calf area.

Your second sample, style 23-112128, is a woman’s double-breasted suit-type jacket constructed from 100% wool knit fabric. The jacket is tailored and has more than three panels, of which four are at the front sewn together lengthwise. The garment features a notched collar, long sleeves with three button openings at the cuffs, a full front opening with two inside button closures, two outside button closures and two non-functional buttons. The garment also features two patch pockets near the waist and a patch pocket at the left chest.

The applicable subheading for the coat will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of wool or fine animal hair. The duty rate will be 55.9¢/kg + 16.4% ad valorem.

The applicable subheading for the women’s suit-type jacket will be 6104.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: suit-type jackets or blazers: of wool or fine animal hair. The duty rate will be 54.8¢/kg +16% ad valorem.

The coat and suit-type jacket fall within textile category designation 435. Based upon international textile trade agreements this product from China is subject to quota and requires 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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