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NY N024575




April 11, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6202.13.4020; 6110.30.3059

Ms. Ruth Hayd
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of two woman’s coats and a woman’s cardigan from Vietnam

Dear Ms. Hayd:

In your letter dated March 6, 2008, you requested a classification ruling.

Three samples were submitted, as follows: Style NN28622 is a woman’s coat with a shell composed of a woven jacquard 47% polyester/40% cotton/13% metallic strip fabric. The coat is lined with a woven 100% polyester taffeta fabric.

The coat measures 30 inches from the center back and extends to the thigh area in length. The coat has a fold-down pointed collar, a full front opening secured by a right-over-left, five-button closure, ¾-length bell shaped sleeves, a band with a one-button closure on the upper portion of the sleeves, princess seams on the front and rear panels, two side seam pockets below the waist and a straight cut hemmed bottom.

Style NN28624 is a woman’s coat with a shell composed of a woven jacquard 70% polyester/26% rayon/4% spandex fabric. The coat is lined with a woven 100% polyester taffeta fabric. The garment measures 34 inches from the center back and extends to the knee area in length. The coat has a fold-down, round-edge collar, a full front opening secured by a right-over-left, four button closure, long sleeves with fold-over cuffs, two front pockets with side openings below the waist, a faux belt at the rear waist and a straight cut hemmed bottom.

Style NN28623 is a woman’s lined cardigan constructed of 75% polyester/22% cotton/3% spandex knitted fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment extends from the shoulder area to just above the knee. The cardigan features a full front opening with a five-button closure, rounded front and back neckbands and puffed short raglan-styled sleeves which measure approximately three inches in length at the underarm seam. Additional features include a welt inset pocket on both front panels and a hemmed bottom. You refer to the garment as a coat; however, the short sleeves would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan.

The samples are being returned to you as you have requested.

The applicable subheading for styles NN28622 and NN28624 will be 6202.13.4020, 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: other: other. The duty rate will be 27.7 percent ad valorem.

The applicable subheading for style NN28623 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: women’s or girls’: other. The duty rate will be 32 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/.

Styles NN28622 and NN28624 fall within textile category 635. Style NN28623 falls within textile category 639. 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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