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NY L83573




April 20, 2005

CLA-2-62:RR:NC:WA:357 L83573

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.13.4020

Michael J. Skidmore
Customs Consultant
103 Greenleaf Street
Quincy, MA 02169

RE: The tariff classification of two woman’s coats from Vietnam

Dear Mr. Skidmore:

In your letter dated March 23, 2005, on behalf of Johnny Appleseed’s, Inc., you requested a classification ruling.

Two samples were submitted as follows: Style number 1115 is a woman’s coat constructed of a shell composed of a woven microsuede 100% polyester fabric. The garment is lined with a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The garment also has an additional zip-out liner. The liner is not of the type that can be worn separately.

The coat extends to the knee area in length and has a removable hood with a drawcord tightening that is held to the garment by five buttons. The coat also has a fold-down pointed collar, a full front opening secured by a right-over-left, five-button hidden placket closure, long hemmed sleeves with a tab secured by a button closure at the wrist area, a self-fabric tie belt at the waist, two front pockets below the waist, two zippered inner pockets and a straight cut hemmed bottom with a rear vent.

Style number 1112 is a woman’s coat constructed of a shell composed of a woven microsuede 100% polyester fabric that is quilted in a diamond pattern to a nonwoven batting fill. The coat is lined with a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The coat extends to the lower-thigh in length and has a fold-down pointed collar and a full front opening that is secured by a right-over-left, five-button closure. The coat has two front pockets below the waist, two inner pockets, long sleeves finished with a capping fabric at the wrist area and a straight cut bottom edge with two side seam vents. The collar, front placket, pockets, bottom edge and side vents are also finished with a capping fabric.

The garments are being returned to you as you have requested.

In your letter you suggested classification for these coats under HTS 6210.30.5000. Generally, for a garment to be classifiable under HTS 6210 it must have a coating on the shell fabric, rather than the lining fabric.

The applicable subheading for each coat will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other: women’s. The duty rate will be 27.7 percent ad valorem.

Each coat falls within textile category designation 635. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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