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NY N020492





December 7, 2007

CLA-2-62:OT:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.12.2060

Ms. Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595

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

Dear Ms. Malina:

In your letter dated November 29, 2007, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, style 274592, is a toddler girl’s pea coat constructed of 70% cotton, 30% nylon woven face fabric bonded to 100% cotton woven back fabric. The coat features a collar, detachable hood, a full frontal opening, which fastens right over left, a double breasted closure with oversize plastic buttons, long sleeves with hemmed cuffs, front slash pockets and hemmed bottom. Essential character is imparted by the face fabric. Style 274598 is the exact same garment imported in girl’s sizes. Style 274596 is the exact same garment imported in little girl’s sizes.

The applicable subheading for style 274592, 274598, 274596 will be 6202.12.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks, wind-breakers, and similar articles, knitted or crocheted, other than those of heading 6204: overcoats, carcoats, capes, cloaks and similar coats: of cotton: other, other: girls’. The rate of duty will be 8.9 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/.

All styles fall within textile category 335. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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