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NY M80621




March 10, 2006

CLA-2-62:RR:NC:TA:357 M80621

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.13.4030

Ms. Ruth Hayd
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of a men’s carcoat from Vietnam

Dear Ms. Hayd:

In your letter dated February 20, 2006, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style #OW6303, is a men’s outerwear garment with a shell made from a woven 100% polyester microsuede fabric with a PU (polyurethane) coating on the inner surface. The coat, which is 38-inches in length in size medium, has a full front opening with a zipper closure covered by a double flap with snaps, long sleeves with snaps at the cuffs, pockets with flaps below the waist, a nylon taffeta lining quilted to a 2-ounce nonwoven filling and an inner elasticized drawstring at the waist. The coating on the shell is not visible for tariff purposes.

Based on the overall styling and the cut, which makes this garment suitable for wear over a sports jacket or similar garment, this sample is considered similar to the coats described in subheadings 6201.11 through 6201.19 of the HTS.

The applicable subheading for the carcoat will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. The duty rate will be 27.7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This coat falls within textile category designation 634. 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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