NY E86617

September 29, 1999

CLA-2-62:RR:NC:WA:357 E86617

CATEGORY: Classification

TARIFF NO.: 6210.30.7000; 6202.13.4020

Mr. Irwin Hosea

Whaling Mfg. Co.

387 Quarry St.

Fall River, MA 02723

RE: The tariff classification of women's coats from China

Dear Mr. Hosea:

In your letter dated August 27, 1999, you requested a classification
ruling. A sample garment and additional fabric swatches were submitted.
The garment is being returned to you.

The item in question, style 137SO, is a women's double-breasted coat
measuring approximately 36-1/2 inches in length. It has a four-button
right-over-left closure, a notched lapel and pointed collar, a
self-fabric tie belt, slant pockets below the waist and a woven lining.

You submitted four swatches representing proposed shell materials for
the garment. The first sample is a woven fabric with a face coating of
plastics; the others are laminations of two fabrics cemented together,
consisting of a knit backing fabric and a woven face fabric.

The first swatch, ISK-60NS, is a woven cotton fabric with a plastic
coating on its outer surface. The coating is embossed to simulate the
texture of textile. The coating completely obscures the underlying
fabric.

The second swatch, GF7136, has a 100% polyester face and a 100%
polyester jersey knit back; the third swatch, B-Micro/NTR, has a 100%
polyester face and a 100% nylon tricot back; the final swatch, IB-600PK,
has a 100% polyester face and a 100% nylon back with a polyurethane film
in between.

In order for garments to be classified under the provisions for garments
made up of coated fabrics of heading 5903, 5906 or 5907, the coating
must meet the tariff requirements for visibility. Swatch ISK-60NS meets
that requirement. The coating completely obscures the underlying fabric.
For fabrics assembled in layers, as represented by the remaining
swatches, the visibility requirement is generally met when the coating
or film between the fabric layers is visible in cross-section. Such is
not the case for these swatches.

The applicable subheading for the style 137SO coat made from ISK-60NS
fabric will be 6210.30.7000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other garments, of the type described
in subheadings 6202.11 to 6202.19, having an outer surface impregnated,
coated, covered, or laminated with rubber or plastics material which
completely obscures the underlying fabric. The duty rate will be 5
percent ad valorem.

The applicable subheading for style 137SO, when made from fabrics
GF7136, B-Micro/NTR and IB-600PK, will be 6202.13.4020, Harmonized
Tariff Schedule of the United States (HTS), which provides for other
women's overcoats, carcoats, capes, cloaks and similar coats. The duty
rate will be 28.6 percent ad valorem.

Style 137SO, when made from fabrics GF7136, B-Micro/NTR and IB-600PK,
falls within textile category designation 635. Based upon international
textile trade agreements products of China are subject to quota and the
requirement of a visa.

The designated textile and apparel categories and their quota and visa
status are the result of international agreements that are subject to
frequent renegotiations and changes. To obtain the most current
information, we suggest that you check, close to the time of shipment,
the [U.S. Customs Service Textile Status Report]{.underline}, an
internal issuance of the U.S. Customs Service, which is available at the
Customs Web site at www.customs.gov. In addition, the designated textile
and apparel categories may be subdivided into parts. If so, visa and
quota requirements applicable to the subject merchandise may be affected
and should also be verified at the time of shipment.

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 212-637-7076.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division