United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N018682 - NY N018765 > NY N018713

Previous Ruling Next Ruling
NY N018713




October 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.11.0010; 6202.91.2011

Mr. Nicholas D’Andrea
Delmar International, Inc.
147-55 175th St.
Jamaica, NY 11434

RE: The tariff classification of women’s outerwear coats from Moldova

Dear Mr. D’Andrea:

In your letter dated October 11, 2007, on behalf of Polaris Handelsges, Vienna, Austria, you requested a classification ruling.

The first item, style MRT80720, is a women’s coat with a shell made from a woven 65% wool/25% rayon/10% acrylic fabric. It has military styling, with a double breasted front opening, epaulets, slant pockets with multiple rows of stitching on the edging, patch pockets with button-down flaps on the chest, a button-down yoke back, belt segments with buckles at the wrists and a removable fur collar. It has a center back length of approximately 40”.

The second item, style MTR80701, is a women’s coat with a shell made from a woven 65% wool/25% rayon/10% acrylic fabric. It has a double breasted buttoned front closure, a pointed collar with notched lapels, patch pockets with flaps at the waist, a button-down back yoke, a back pleat with a buttoned tab, a self-fabric belt and sewn-on fur trim at the sleeve ends. It has a center back length of approximately 38”.

The third item, style MRT80700, is a women’s jacket with a shell made from a woven 65% wool/25% rayon/10% acrylic fabric. It has a double breasted buttoned front closure, a self-fabric belt, epaulets, notched lapels, a yoke back, a back pleat with a button and sewn-on fur trim at the sleeve ends. It has a center back length of approximately 23”.

The fourth item, style MRT80675, is a women’s coat with a shell made from a woven 65% wool/25% rayon/10% acrylic fabric. It has a full front opening with a zipper closure, a tunneled drawstring with external toggles at the waist, a yoke back, a banded bottom and sleeve ends, pockets with flaps at the waist, vertical entry pockets in the chest, a zippered back vent and a removable hood with a sewn-on fur ruff. It has a center back length of approximately 40”.

The fifth item, style OAS80685, is a women’s coat with a shell made from a woven 98% wool/2% polyester fabric. It has a full front opening with an off-center zipper closure, on-seam pockets at the waist, hemmed sleeve ends, a pointed collar and a bottom hem trimmed with sewn-on fur. It has a center back length of approximately 36”.

The applicable subheading for styles MRT80720, MTR80701, MRT80675 and OAS80685 will be 6202.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats, carcoats, capes, cloaks and similar coats, of wool or fine animal hair. The duty rate will be 41 cents per kilo plus 16.3 percent ad valorem.

The applicable subheading for style MRT80700 will be 6202.91.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of wool or fine animal hair. The duty rate will be 36 cents per kilo plus 16.3 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 fur skins used to manufacture the collar, cuffs, ruff and bottom hem trim are of United States origin and are processed in the United States and then exported for assembly to the coats. You asked whether these fur skins would be eligible for a duty allowance under Heading 9802, HTS.

The processing of the fur skins in the United States includes wetting, stretching, cutting, sewing, taping, closing and ironing. The skins may also be dyed or tanned. They will also be cut to size and finished into a complete collar, cuff, ruff or bottom trim, and then exported to the foreign garment manufacturer where they will be sewn or buttoned onto the garments with no further processing performed in Moldova.

Subheading 9802.00.80, HTSUS, provides a partial duty exemption for:

[a]rticles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape, or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process, such as cleaning, lubricating and painting.

All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. An article entered under this tariff provision is subject to duty upon the full value of the imported assembled article, less the cost or value of qualifying U.S. components assembled therein, provided there has been compliance with the documentation requirements of 19 CFR 10.24.

In this case the assembly of the collars, cuffs ruff and bottom trim to the coats is an acceptable assembly under HTS 9802. As such, they are eligible for a duty allowance under HTS 9802.00.8068, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24).

These coats fall within textile category 435. 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: