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NY N010672




May 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.13.4040

Mr. Doug Hyland
Nordstrom, Inc.
Customs Compliance
1617 Sixth Ave. Suite 1000
Seattle, WA 98101-1742

RE: The tariff classification of a boy’s coat from Hong Kong

Dear Mr. Hyland:

In your letter dated May 1, 2007, you requested a classification ruling.

The sample submitted, style number KR818ABF176, is a boy’s coat with a shell composed of a woven 100% polyester fabric. The coat is lined with a woven plaid fabric and has a nonwoven batting insulation. The coat will be imported in sizes XS to XL.

The coat has a notched lapel-style collar and a full front opening secured by a left-over-right, four button closure. The coat has long hemmed sleeves, a pocket on the upper portion of the left sleeve that is secured by a flap with a button and loop closure, two front pockets below the waist that are secured by flaps with snap closures, an inner pocket and a straight cut hemmed bottom with a rear vent. Each button features the “Faconnable” tradename.

The sample is being returned to you as you have requested.

In your letter you suggested classification for this garment under HTS subheading 6201.93.3000, which provides for men’s or boy’s jackets, of man-made fibers, water resistant. However, this garment is considered to be a coat based on its cut and styling and is not eligible for classification in the water resistant provisions.

The applicable subheading for the coat will be 6201.13.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for overcoats, carcoats, capes, cloaks and similar coats: of man-made fibers: other: other: other: boys’. 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/.

The coat falls within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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