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NY N024288




March 25, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.13.4005

Ms. Susan Stempko
Herman Kay Company, Inc.
463 Seventh Avenue
New York, N.Y. 10018

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

Dear Ms. Stempko:

In your letter dated March 3, 2008, you requested a classification ruling.

The sample submitted, style number S37423F, is a woman’s full-length coat with a shell composed of a woven 100% polyester fabric. The portions comprising the back panels have a visible coating on the inner surface, while the portions comprising the front and side panels are bonded to a nonwoven fabric on the inner surface. There is no visible coating on these portions. The coat is lined with a woven 100% polyester fabric and has an additional removable button-off liner composed of a woven 80% polyester/20% cotton fabric. The liner is not the type to be worn separately.

The coat has a removable button-off hood with a drawcord tightening, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. A storm flap with five right-over-left button closures covers the zipper area. The coat has long sleeves with fold-over cuffs, two slanted double entry front pockets with zipper closures below the waist, a pocket on the inner surface of the front placket that has a button and loop closure and a straight cut hemmed bottom with a rear vent.

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

In order for a garment to be classified in the provisions for coated garments in heading 6210, HTSUS, it must be made up of a qualifying fabric. In this case, the front and side panels are not of qualifying fabric, and the coat is therefore not “made up” of fabrics of heading 5903, 5906 or 5907.

The applicable subheading for the coat will be 6202.13.4005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s overcoats, carcoats, capes, cloaks and similar coats, of man-made fibers. 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 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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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