The tariff classification of a woman's carcoat from Korea

NY 812143 July 20, 1995 CLA-2-62:S:N:N5:357 812143 CATEGORY: Classification TARIFF NO.: 6202.13.4020 Ms. Natouchka P. Rampy Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New york, N.Y. 10004 RE: The tariff classification of a woman's carcoat from Korea Dear Ms. Rampy: In your letter dated June 26, 1995, on behalf of your client, Foreign Resources Corporation, you requested a classification ruling. The sample submitted, style number 99326/39236 is a woman's lower thigh-length carcoat constructed of an outershell composed of a woven 100% polyester fabric which features 3 inch elastic "notches" stitched in a "zig-zag" pattern. The garment is lined with a woven nylon fabric which you state is coated with 600mm polyurethane. The garment has a non-woven polyester fill. The coating is not "visible" as that term is defined in the tariff, therefore HTS 6210 does not apply. The carcoat has an integral hood and a full front opening secured by a zipper closure. An overlapping flap with four coat style buttons covers the zipper area. The hood and sleeve cuffs are lined with a knit 100% acrylic pile fabric. The garment has two front pockets located below the waist. The sample is being returned to you as you have requested. The applicable subheading for the carcoat 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: Of man-made fibers. The duty rate will be 29.3 percent ad valorem. The carcoat falls within textile category designation 635. Based upon international textile trade agreements products of Korea are presently subject to quota restraints and the requirement of a visa. 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. 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 you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport