HQ 085284: Classification of Ladies' Cotton Knitted Coats

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 085284

                        October 26, 1989

CLA-2 CO:R:C:G  085284  CB

CATEGORY:  Classification

TARIFF NO.:  6102.20.0010

Ms. Doreen Wai
Hong Kong Economic and Trade Office
1233 20th Street, N. W.
Washington, D. C.  20036

RE:  Classification of Ladies' Cotton Knitted Coats

Dear Ms. Wai:

     This ruling is in response to your letter of July 27, 1989,
on behalf of Liz Claiborne Inc., requesting a classification
ruling under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), for a ladies' cotton knitted coat from Hong
Kong.

FACTS:

     The sample submitted, style 314070A, is a woman's 100
percent cotton garment made of knit fabric which has more than 9
stitches per 2 centimeters measured in the horizontal direction.
The garment features a full-front opening without closure, long
sleeves that are turned under and hemmed, a hemmed collar and
front placket, and a hemmed bottom.  There are also two large
pockets in the front below the waist and shoulder pads on the
inside of the garment.  It extends from the neck and shoulders to
below mid-thigh.  The garment is worn as a coat over other
wearing apparel when dressed for appearance in public.

ISSUE:

     Whether the subject garments are classifiable under heading
6102, HTSUSA, as a coat?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.

                               -2-



     It is Customs position that the subject garment is a coat
for tariff and quota category purposes.  The garment meets the
definition of a coat.  The Textile Category Guidelines, CIE
13/88, defines a coat as an outerwear garment which covers the
upper part of the body and has a front opening, with or without
a means of closure.  Included in this category are knit garments.
Therefore, the subject garment is classifiable in Heading 6102,
HTSUSA, which provides for women's or girls' overcoats and
similar articles.

HOLDING:

     The subject garment is classifiable in subheading
6102.20.0010, HTSUSA, which provides for women's or girls'
overcoats, ...windbreakers and similar articles, knitted ...of
cotton, women's.  The textile category is 335 and the rate of
duty is 16.9 percent ad valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, the importer should contact
the local Customs office prior to importation of this merchandise
to determine the current status of any import restraints or
requirements.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that the importer check, close to the time of shipment,
the Status Report on Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly and
is available at the local Customs office.

     Your sample will be returned to you under separate cover.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division