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NY N025829




April 25, 2008

CLA-2-61:OT:RR:NC:TA:359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6102.30.2010

Ms. Ruth Hayd
Kohl’s Department Stores
N56 W1700 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

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

Dear Ms. Hayd:

In your letter dated April 1, 2008, you requested a classification ruling. The provided sample will be returned as per your request.

The submitted sample, style CO3840, is a woman’s coat that is normally worn over other garments for warmth and protection from the elements. The coat is constructed of two layers of fabric bonded together. The outer shell is made of a 100% polyester faux suede knit fabric that is bonded to an inner shell that is made of a 100% polyester knit pile fabric. The garment features a full front zippered opening, a hood, long sleeves, two inset pockets on the front panels below the waist, long sleeves and a straight bottom. A faux leather trim is found on the front panel edges along the zipper, the hood, across the shoulder seams, down the outer sleeve seams, and at the sleeve endings.

The tariff classification of this garment is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTSUS, noted. Consequently, the garment is considered a knit garment of Chapter 61, HTSUS.

The applicable subheading for the coat will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s overcoats, carcoatsand similar articles, knitted, other than those of heading 6104: of man made fibers: other: other: women’s. The duty rate will be 28.2% 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 garment 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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