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NY N005596




February 14, 2007

CLA-2-61:R:NC:TA 359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010

Mr. John D. Russo
MB Sport, LLC
31 Grove Street
New Canaan, CT 06840

RE: The tariff classification of a women’s coat from China.

Dear Mr. Russo:

In your letter dated January 16, 2007, you requested a classification ruling. The provided sample is being returned as per your request.

Style AT-37289 is a women’s coat constructed of a 3 layer bonded fabric. The outer layer is made of a woven 89% polyester 11% spandex fabric, the middle layer is a plastic film, and the inner layer is made of a 100% polyester knitted pile fabric. The three-quarter length coat has a zippered full front opening, a flared bottom, a removable hood with an elastic drawstring, and inner storm cuffs. Two sets of zippered pockets are found at the front panel below the waist and at either side of the chest. Additional features include a rear-inverted pleat below the waist, a small zippered pocket at the lower left shoulder, an inner zippered pocket, and two open inner pockets. The tariff classification of this coat is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS.

The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s overcoatswindbreakers and similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.2% 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/.

The garment falls within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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