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NY M84345




July 17, 2006

CLA-2-62:RR:NC:WA:357 M84345

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.13.4030; 6202.13.4020

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a man’s coat and a woman’s coat from the Philippines

Dear Mr. Hoffacker:

In your letter dated June 19, 2006, on behalf of Broder Brothers dba Alpha Shirt Company, you requested a classification ruling.

Two samples were submitted as follows: Style D985 “Men’s Weston Woven Jacket,” is a man’s short coat and style D985W “Ladies Weston Woven Jacket,” is a woman’s short coat. Each coat is constructed of a shell composed of one layer on the outer surface of a woven 100% polyester fabric and one layer on the inner surface of a jersey flat knit 100% polyester fabric with a film bonded in between. The man’s coat is lined in the upper body with a woven plaid 100% cotton fabric, in the lower body with a woven quilted polyester twill fabric, in the sleeves with a woven nylon taffeta fabric and has a nonwoven batting fill. The woman’s coat is lined in the body with a woven plaid 100% cotton fabric, in the sleeves with a woven nylon taffeta fabric and has a nonwoven batting fill.

The bonded material between the outer layer and inner layer of the shell fabric is not visible in cross section.

The man’s coat extends to the thigh area in length and has a full front opening secured by a double pull zipper closure, an overlapping flap with a one-button closure at the top that covers the zipper area and a fold-down pointed collar. The coat has long hemmed sleeves, two front slash pockets below the waist, an inner chest pocket and an inner pencil pocket, a partial zipper opening on the inner portion of the left placket where the lining and the shell fabric meet and a straight cut hemmed bottom with a rear vent.

The woman’s coat extends to the thigh area in length, is slightly fitted at the waist and has a full front opening secured by a double pull zipper closure. An overlapping flap with a one-button closure at the top covers the zipper area. The coat has two front slash pockets below the waist, a partial zipper opening on the inner portion of the left placket where the lining and shell fabric meet, long hemmed sleeves and a straight cut hemmed bottom with a rear vent.

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

The applicable subheading for style D985 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: other: other. The duty rate will be 27.7 percent ad valorem.

The applicable subheading for style D985W will be 6202.13.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other. 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/.

Style D985 falls within textile category designation 634. Style D985W 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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