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NY N009237




April 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010

Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434

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

Ms.Shoule:

In your letter dated April 3, 2007, on behalf of Glenoit (HG) USA Corporation, 3001 North Main St., Tarboro, NC 27886, you requested a classification ruling. Your sample is being returned.

The submitted sample, style TRI-LAM01, is a woman’s coat that is normally worn over other garments for warmth and protection from the elements. The coat is constructed from 100% polyester knit fabric (outer shell), and 85% polyester, 15% acrylic Sherpa-like knit fabric (inner shell). The fabrics are bonded together with 100% TPU polyurethane. The garment features a mock collar, long sleeves, and a full front zippered opening. The Sherpa-like fabric is visible on the collar, the sleeve cuffs, and the bottom.

The tariff classification of this garment is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTSUS, noted. Consequently, the garment is considered a knit garment of Chapter 61, HTSUS. In addition, because the garment is of knit construction and classified in the knit provisions, classification as a water resistant garment is not available.

The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats, carcoatsand 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 coat 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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